Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1029.8.16.1.7
Disposition versions

Full text
1029.8.16.1.7. (Repealed).
2007, c. 12, s. 122; 2009, c. 15, s. 212.
1029.8.16.1.7. A taxpayer may be deemed to have paid to the Minister an amount or the taxpayer’s share of an amount referred to in the first paragraph of section 1029.8.16.1.4 or 1029.8.16.1.5, only if a favourable advance ruling has been given by the Ministère du Revenu in respect of the agreement referred to in that first paragraph, to which that amount or that share of an amount, as the case may be, is related, before all or part of a qualified expenditure is made under the agreement.
If under an agreement referred to in the first paragraph of section 1029.8.16.1.4 or 1029.8.16.1.5, all or part of a qualified expenditure was made before a favourable advance ruling is given by the Ministère du Revenu in respect of the agreement, the expenditure so made is, for the sole purposes of the first paragraph, deemed to have been made after a favourable advance ruling was given by the Ministère du Revenu in respect of the agreement, if
(a)  the application for an advance ruling in respect of the agreement has been filed with the Ministère du Revenu on or before the ninetieth day following the day on which the agreement was entered into or, if the conditions set out in the third paragraph in respect of the application for an advance ruling are met, within three years following the day on which the agreement was entered into; and
(b)  the Ministère du Revenu has given a favourable ruling in respect of the agreement.
The conditions to which subparagraph a of the second paragraph refers in respect of an application for an advance ruling relating to an agreement entered into by a taxpayer are as follows:
(a)  the application could not be filed, for reasons beyond the control of the taxpayer, on or before the ninetieth day following the day on which the agreement was entered into;
(b)  the application gives the reasons why it could not be filed on or before the ninetieth day following the day on which the agreement was entered into; and
(c)  the Minister considers that the reasons put forward support the admissibility of the application.
2007, c. 12, s. 122.
© Gouvernement du Québec