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I-3 - Taxation Act

Section 1029.8.16.1.8
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Full text
1029.8.16.1.8. (Repealed).
2007, c. 12, s. 122; 2009, c. 15, s. 212.
1029.8.16.1.8. For the purposes of this division, the Ministère du Revenu may give a favourable advance ruling in respect of an agreement referred to in the first paragraph of section 1029.8.16.1.4 or 1029.8.16.1.5, only if
(a)  the Ministère du Développement économique, de l’Innovation et de l’Exportation is of the opinion that the scientific research and experimental development for which the agreement was entered into is undertaken as part of a pre-competitive research project;
(b)  the party to the agreement requesting that the Ministère du Revenu give the favourable advance ruling operates a business in Québec and has an establishment in Québec; and
(c)  no party to the agreement is an excluded partner.
2007, c. 12, s. 122.
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