I-3 - Taxation Act

Section 1029.8.1.1 Disposition versions

2021-12-10

1029.8.1.1. For the purposes of paragraph b of section 1029.8.1, the following rules apply:

(a)  where a particular eligible university entity that is a subsidiary wholly-owned corporation of another eligible university entity that is a prescribed university hospital medical research centre, or a non-profit corporation under the authority of such a centre binds itself to undertake directly, in Québec, scientific research and experimental development, as part of a university research contract, the scientific research and experimental development undertaken by the prescribed university hospital medical research centre, whose particular eligible university entity is either a subsidiary wholly-owned corporation or a non-profit corporation under the authority of the centre, on behalf of the particular eligible university entity as part of the contract are deemed to be undertaken by the latter;

(b)  where a particular eligible university entity that is a prescribed university hospital medical research centre binds itself to undertake directly, in Québec, scientific research and experimental development, as part of a university research contract, the scientific research and experimental development undertaken on behalf of the particular eligible university entity as part of the contract by another eligible university entity that is a subsidiary wholly-owned corporation of the particular eligible university entity or a non-profit corporation under the authority of the particular eligible university entity, are deemed to be undertaken by the particular eligible university entity; and

(c)  where a university research contract has been entered into by an eligible university entity that is a prescribed university hospital medical research centre, and another eligible university entity that is either a subsidiary wholly-owned corporation of the centre or a non-profit corporation under the authority of the centre is substituted for the eligible university entity to continue performing the contract, the subsidiary wholly-owned corporation or the non-profit corporation, as the case may be, is deemed not to be a separate person from the centre.

1993, c. 64, s. 142; 1995, c. 1, s. 123; 1997, c. 3, s. 71; 2021, c. 36, s. 103.

2006-03-01

1029.8.1.1. For the purposes of paragraph b of section 1029.8.1, where a particular eligible university entity that is a subsidiary wholly-owned corporation of another eligible university entity that is a prescribed university hospital medical research centre, or a non-profit corporation under the authority of such a centre binds itself to undertake directly, in Québec, scientific research and experimental development, as part of a university research contract, the scientific research and experimental development undertaken by the prescribed university hospital medical research centre, whose particular eligible university entity is either a subsidiary wholly-owned corporation or a non-profit corporation under its authority, on behalf of the particular eligible university entity as part of the contract are deemed to be undertaken by the latter.

For the purposes of paragraph b of section 1029.8.1, where a particular eligible university entity that is a prescribed university hospital medical research centre binds itself to undertake directly, in Québec, scientific research and experimental development, as part of a university research contract, the scientific research and experimental development undertaken on behalf of the particular eligible university entity as part of the contract by another eligible university entity that is a subsidiary wholly-owned corporation of the particular eligible university entity or a non-profit corporation under the authority of the eligible university entity, are deemed to be undertaken by the particular eligible university entity.

1993, c. 64, s. 142; 1995, c. 1, s. 123; 1997, c. 3, s. 71.