I-3 - Taxation Act

Section 1029.8.36.0.3.20 Disposition versions

2012-05-09

1029.8.36.0.3.20. (Repealed).

1999, c. 83, s. 198; 2001, c. 51, s. 129; 2001, c. 69, s. 12; 2005, c. 38, s. 252; 2007, c. 12, s. 170; 2012, c. 8, s. 200.

2007-11-07

1029.8.36.0.3.20. Where Investissement Québec replaces or revokes a qualification certificate issued to a corporation for a taxation year, section 1029.8.36.0.3.19 applies, subject to sections 1010 to 1011, taking into account the following rules:

(a)  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 for that taxation year; and

(b)  the revoked certificate is null from the time the revocation becomes effective.

The revoked certificate referred to in 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. 198; 2001, c. 51, s. 129; 2001, c. 69, s. 12; 2005, c. 38, s. 252; 2007, c. 12, s. 170.

2006-03-01

1029.8.36.0.3.20. Where Investissement Québec replaces or revokes a certificate issued to a corporation for a taxation year, section 1029.8.36.0.3.19 applies, subject to sections 1010 to 1011, taking into account the following rules:

(a)  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 for that taxation year; and

(b)  the revoked certificate is null from the time the revocation becomes effective.

The revoked certificate referred to in 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. 198; 2001, c. 51, s. 129; 2001, c. 69, s. 12; 2005, c. 38, s. 252.