I-3 - Taxation Act

Section 1029.8.36.0.38.1 Disposition versions

2021-06-04

1029.8.36.0.38.1. (Repealed).

2001, c. 51, s. 156; 2005, c. 23, s. 178; 2021, c. 18, s. 121.

2006-03-01

1029.8.36.0.38.1. For the purposes of this division, a business carried on in Québec but outside the international trade zone by a corporation in a year or by a partnership in a fiscal period is deemed to be a recognized business of the corporation for the taxation year or of the partnership for the fiscal period if, in relation to that business,

(a)  a valid certificate for all or part of the year or fiscal period was issued to the corporation or partnership by Investissement Québec, certifying that the business activities carried on in Québec but outside the international trade zone relate to activities shown on the certificate; and

(b)  separate accounts are kept by the corporation or partnership, from the effective date of the certificate referred to in paragraph a, in relation to the business activities shown on the certificate that are carried on in Québec but outside the international trade zone.

2001, c. 51, s. 156; 2005, c. 23, s. 178.