I-3 - Taxation Act

Full text
1029.8.36.0.0.3. (Repealed).
1999, c. 83, s. 194; 2004, c. 21, s. 307; 2012, c. 8, s. 192.
1029.8.36.0.0.3. Subject to sections 1010 to 1011, for the purposes of this division, where the Société de développement des entreprises culturelles replaces or revokes a certificate issued by it in respect of a property that is a qualified production, the following rules apply:
(a)  a replaced certificate is null from the time it was issued or deemed issued, and the new certificate is deemed to have been issued at that time; and
(b)  a revoked certificate is null from the time the revocation becomes effective.
The revoked certificate referred to in subparagraph b of the first paragraph is deemed not to have been issued as of the effective date specified in the notice of revocation.
1999, c. 83, s. 194; 2004, c. 21, s. 307.