I-3 - Taxation Act

Section 1029.8.35.2 Disposition versions

2010-10-27

1029.8.35.2. (Repealed).

1997, c. 85, s. 256; 1999, c. 83, s. 193; 2001, c. 51, s. 109; 2003, c. 9, s. 200; 2004, c. 21, s. 303; 2005, c. 23, s. 156; 2009, c. 15, s. 234; 2010, c. 5, s. 145; 2010, c. 25, s. 128.

2010-04-20

1029.8.35.2. If the property referred to in the first paragraph of section 1029.8.35 is a property for which an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles after 31 August 2003, or a property for which, despite the filing of an application for an advance ruling with the Société de développement des entreprises culturelles before 1 September 2003, the Société de développement des entreprises culturelles considers that the work surrounding the property was not sufficiently advanced on 12 June 2003 and that the property is not a series for which an application for an advance ruling or, in the absence of such an application, an application for a certificate has been filed with the Société de développement des entreprises culturelles before 1 September 2003 in respect of an episode or broadcast of that series and the Société de développement des entreprises culturelles considers that the work surrounding an episode or broadcast of that series was sufficiently advanced on 12 June 2003, the percentage to which subparagraph a of the first paragraph of section 1029.8.35 refers in respect of the property is

(a)  in the case of a production in respect of which the Société de développement des entreprises culturelles has issued a certificate, for the purposes of this division, to the effect that the production qualifies for the increase applicable to certain French-language productions or to giant-screen films,

i.  39.375%, if the taxation year for which the rate applies in respect of the corporation’s qualified labour expenditure for the year in relation to the property ends before 1 January 2009, and

ii.  45%, if the taxation year for which the rate applies in respect of the corporation’s qualified labour expenditure for the year in relation to the property ends after 31 December 2008; and

(b)  in any other case,

i.  29.1667%, if the taxation year for which the rate applies in respect of the corporation’s qualified labour expenditure for the year in relation to the property ends before 1 January 2009, and

ii.  35%, if the taxation year for which the rate applies in respect of the corporation’s qualified labour expenditure for the year in relation to the property ends after 31 December 2008.

If the first paragraph does not apply, the percentage to which subparagraph a of the first paragraph of section 1029.8.35 refers in respect of the property is

(a)  45%, in the case of any production in respect of which the Société de développement des entreprises culturelles has issued a certificate, for the purposes of this division, to the effect that the production qualifies for the increase applicable to certain French-language productions or to giant-screen films; and

(b)  33 1/3%, in any other case.

1997, c. 85, s. 256; 1999, c. 83, s. 193; 2001, c. 51, s. 109; 2003, c. 9, s. 200; 2004, c. 21, s. 303; 2005, c. 23, s. 156; 2009, c. 15, s. 234; 2010, c. 5, s. 145.

2009-06-04

1029.8.35.2. If the property referred to in the first paragraph of section 1029.8.35 is a property for which an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles after 31 August 2003, or a property for which, despite the filing of an application for an advance ruling with the Société de développement des entreprises culturelles before 1 September 2003, the Société de développement des entreprises culturelles considers that the work surrounding the property was not sufficiently advanced on 12 June 2003 and that the property is not a series for which an application for an advance ruling or, in the absence of such an application, an application for a certificate has been filed with the Société de développement des entreprises culturelles before 1 September 2003 in respect of an episode or broadcast of that series and the Société de développement des entreprises culturelles considers that the work surrounding an episode or broadcast of that series was sufficiently advanced on 12 June 2003, the percentage to which subparagraph a of the first paragraph of section 1029.8.35 refers in respect of the property is

(a)  39.375%, in the case of any production in respect of which the Société de développement des entreprises culturelles has issued a certificate, for the purposes of this division, to the effect that the production qualifies for the increase applicable to certain French-language productions or to giant-screen films; and

(b)  29.1667%, in any other case.

If the first paragraph does not apply, the percentage to which subparagraph a of the first paragraph of section 1029.8.35 refers in respect of the property is

(a)  45%, in the case of any production in respect of which the Société de développement des entreprises culturelles has issued a certificate, for the purposes of this division, to the effect that the production qualifies for the increase applicable to certain French-language productions or to giant-screen films; and

(b)  33 1/3%, in any other case.

1997, c. 85, s. 256; 1999, c. 83, s. 193; 2001, c. 51, s. 109; 2003, c. 9, s. 200; 2004, c. 21, s. 303; 2005, c. 23, s. 156; 2009, c. 15, s. 234.

2006-03-01

1029.8.35.2. If the property referred to in the first paragraph of section 1029.8.35 is a property for which an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles after 31 August 2003, or a property for which, despite the filing of an application for an advance ruling with the Société de développement des entreprises culturelles before 1 September 2003, the Société de développement des entreprises culturelles considers that the work surrounding the property was not sufficiently advanced on 12 June 2003 and that the property is not a series for which an application for an advance ruling or, in the absence of such an application, an application for a certificate has been filed with the Société de développement des entreprises culturelles before 1 September 2003 in respect of an episode or broadcast of that series and the Société de développement des entreprises culturelles considers that the work surrounding an episode or broadcast of that series was sufficiently advanced on 12 June 2003, the percentage to which subparagraph a of the first paragraph of section 1029.8.35 refers in respect of the property is

(a)  39.375%, in the case of any production that meets the criteria listed in the Regulation respecting the recognition of films as Québec films (Order in Council 2518-83, as amended) to qualify for the increase applicable to certain French-language productions or to giant-screen films and in respect of which the Société de développement des entreprises culturelles has issued a certificate to that effect for the purposes of this division; and

(b)  29.1667%, in any other case.

If the first paragraph does not apply, the percentage to which subparagraph a of the first paragraph of section 1029.8.35 refers in respect of the property is

(a)  45%, in the case of any production that meets the criteria listed in the Regulation respecting the recognition of films as Québec films to qualify for the increase applicable to certain French-language productions or to giant-screen films and in respect of which the Société de développement des entreprises culturelles has issued a certificate to that effect for the purposes of this division; and

(b)  33 1/3%, in any other case.

1997, c. 85, s. 256; 1999, c. 83, s. 193; 2001, c. 51, s. 109; 2003, c. 9, s. 200; 2004, c. 21, s. 303; 2005, c. 23, s. 156.