I-3 - Taxation Act

Section 1029.8.16 Disposition versions

2021-06-04

1029.8.16. (Repealed).

1989, c. 5, s. 213; 1990, c. 7, s. 165; 1991, c. 8, s. 81; 1994, c. 16, s. 51; 1995, c. 63, s. 141; 1997, c. 31, s. 104; 1999, c. 8, s. 19; 2000, c. 39, s. 127; 2003, c. 9, s. 184; 2004, c. 21, s. 275; 2006, c. 13, s. 105; 2007, c. 12, s. 121; 2013, c. 28, s. 141; 2021, c. 18, s. 106.

2014-01-05

1029.8.16. For the purposes of this division, the following rules apply:

(a)  a certificate that is revoked by the Minister of Higher Education, Research, Science and Technology is null from the time the revocation becomes effective;

(b)  no amount can be deemed to have been paid by a taxpayer in respect of an expenditure referred to in section 1029.8.10 or 1029.8.11

i.  if the certificate issued by the Minister of Higher Education, Research, Science and Technology in respect of the agreement referred to in section 1029.8.10 or 1029.8.11 was not in force or valid at the time the expenditure was made or at the time the scientific research and experimental development was undertaken, in the case where the expenditure was made after the date of issue of the certificate,

i.1.  if the expenditure was made before the date mentioned in the certificate issued by the Minister of Higher Education, Research, Science and Technology in respect of the agreement referred to in section 1029.8.10 or 1029.8.11, in the case where the expenditure was made before the date of issue of the certificate, and

i.2.  if the expenditure is made after 23 March 2006, unless it is made under an agreement referred to in section 1029.8.10 or 1029.8.11 in respect of which the Minister of Higher Education, Research, Science and Technology has issued a certificate for the purposes of this division on or before that date or received an application to obtain such a certificate on or before that date, with all the documents required to determine the taxpayer’s eligibility,

ii.  (subparagraph repealed);

(c)  (paragraph repealed).

1989, c. 5, s. 213; 1990, c. 7, s. 165; 1991, c. 8, s. 81; 1994, c. 16, s. 51; 1995, c. 63, s. 141; 1997, c. 31, s. 104; 1999, c. 8, s. 19; 2000, c. 39, s. 127; 2003, c. 9, s. 184; 2004, c. 21, s. 275; 2006, c. 13, s. 105; 2007, c. 12, s. 121; 2013, c. 28, s. 141.

2007-11-07

1029.8.16. For the purposes of this division, the following rules apply:

(a)  a certificate that is revoked by the Minister of Economic Development, Innovation and Export Trade is null from the time the revocation becomes effective;

(b)  no amount can be deemed to have been paid by a taxpayer in respect of an expenditure referred to in section 1029.8.10 or 1029.8.11

i.  if the certificate issued by the Minister of Economic Development, Innovation and Export Trade in respect of the agreement referred to in section 1029.8.10 or 1029.8.11 was not in force or valid at the time the expenditure was made or at the time the scientific research and experimental development was undertaken, in the case where the expenditure was made after the date of issue of the certificate,

i.1.  if the expenditure was made before the date mentioned in the certificate issued by the Minister of Economic Development, Innovation and Export Trade in respect of the agreement referred to in section 1029.8.10 or 1029.8.11, in the case where the expenditure was made before the date of issue of the certificate, and

i.2.  if the expenditure is made after 23 March 2006, unless it is made under an agreement referred to in section 1029.8.10 or 1029.8.11 in respect of which the Minister of Economic Development, Innovation and Export Trade has issued a certificate for the purposes of this division on or before that date or received an application to obtain such a certificate on or before that date, with all the documents required to determine the taxpayer’s eligibility,

ii.  (subparagraph repealed);

(c)  (paragraph repealed).

1989, c. 5, s. 213; 1990, c. 7, s. 165; 1991, c. 8, s. 81; 1994, c. 16, s. 51; 1995, c. 63, s. 141; 1997, c. 31, s. 104; 1999, c. 8, s. 19; 2000, c. 39, s. 127; 2003, c. 9, s. 184; 2004, c. 21, s. 275; 2006, c. 13, s. 105; 2007, c. 12, s. 121.

2006-06-13

1029.8.16. For the purposes of this division, the following rules apply:

(a)  a certificate that is revoked by the Minister of Economic Development, Innovation and Export Trade is null from the time the revocation becomes effective;

(b)  no amount can be deemed to have been paid by a taxpayer in respect of an expenditure referred to in section 1029.8.10 or 1029.8.11

i.  if the certificate issued by the Minister of Economic Development, Innovation and Export Trade in respect of the agreement referred to in section 1029.8.10 or 1029.8.11 was not in force or valid at the time the expenditure was made or at the time the scientific research and experimental development was undertaken, in the case where the expenditure was made after the date of issue of the certificate, and

i.1.  if the expenditure was made before the date mentioned in the certificate issued by the Minister of Economic Development, Innovation and Export Trade in respect of the agreement referred to in section 1029.8.10 or 1029.8.11, in the case where the expenditure was made before the date of issue of the certificate;

ii.  (subparagraph repealed);

(c)  (paragraph repealed).

1989, c. 5, s. 213; 1990, c. 7, s. 165; 1991, c. 8, s. 81; 1994, c. 16, s. 51; 1995, c. 63, s. 141; 1997, c. 31, s. 104; 1999, c. 8, s. 19; 2000, c. 39, s. 127; 2003, c. 9, s. 184; 2004, c. 21, s. 275; 2006, c. 13, s. 105.

2006-03-01

1029.8.16. For the purposes of this division, the following rules apply:

(a)  a certificate that is revoked by the Minister of Economic and Regional Development and Research is null from the time the revocation becomes effective;

(b)  no amount can be deemed to have been paid by a taxpayer in respect of an expenditure referred to in section 1029.8.10 or 1029.8.11

i.  where the agreement referred to in section 1029.8.10 or 1029.8.11 has been the object of a certificate issued by the Minister of Economic and Regional Development and Research, if such certificate was not in force or valid at the time when the expenditure was made or at the time when the scientific research and experimental development was undertaken, where the expenditure was made after the date of issue of the certificate or, if the expenditure was made before the date indicated to that effect on the certificate, where the expenditure was made before the date of issue of the certificate, and

ii.  where the scientific research and experimental development to be undertaken pursuant to the agreement contemplated in the said section 1029.8.10 or 1029.8.11 have been the subject of a decision of the Cabinet recognizing that they will be undertaken as part of a catalyst project or an environmental technology innovation project, if the expenditure was made, or the scientific research and experimental development were undertaken, before the date of recognition of the project indicated in the decision, or after the date indicated in a notice, sent, as the case may be, by the Minister responsible for ensuring the follow-up of the project covered by the agreement, to the effect that the scientific research and experimental development are no longer undertaken as part of the project;

(c)  (paragraph repealed).

1989, c. 5, s. 213; 1990, c. 7, s. 165; 1991, c. 8, s. 81; 1994, c. 16, s. 51; 1995, c. 63, s. 141; 1997, c. 31, s. 104; 1999, c. 8, s. 19; 2000, c. 39, s. 127; 2003, c. 9, s. 184; 2004, c. 21, s. 275.