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I-3 - Taxation Act
Section 1029.8.36.0.0.9
Disposition versions
1029.8.36.0.0.9. (Repealed).
1029.8.36.0.0.9. Subject to sections 1010 to 1011, for the purposes of section 1029.8.36.0.0.8, where the Société de développement des entreprises culturelles replaces or revokes a favourable advance ruling or a certificate given or issued by it, in respect of a property that is a qualified property, the following rules apply:
(a) the replaced favourable advance ruling is null from the time it was given or deemed given, and the new favourable advance ruling is deemed to have been given at that time;
(b) the 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
(c) a revoked favourable advance ruling or certificate is null from the time the revocation becomes effective.
The revoked favourable advance ruling referred to in subparagraph c of the first paragraph is deemed not to have been given as of the effective date specified in the notice of revocation and the revoked certificate referred to in that subparagraph c is deemed not to have been issued as of that date.
1029.8.36.0.0.9. Subject to sections 1010 to 1011, for the purposes of section 1029.8.36.0.0.8, where the Société de développement des entreprises culturelles replaces or revokes a favourable advance ruling or a certificate given or issued by it, in respect of a property that is a qualified sound recording, the following rules apply:
(a) the replaced favourable advance ruling is null from the time it was given or deemed given, and the new favourable advance ruling is deemed to have been given at that time;
(b) the 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
(c) a revoked favourable advance ruling or certificate is null from the time the revocation becomes effective.
The revoked favourable advance ruling referred to in subparagraph c of the first paragraph is deemed not to have been given as of the effective date specified in the notice of revocation and the revoked certificate referred to in that subparagraph c is deemed not to have been issued as of that date.
