I-3 - Taxation Act

Section 1029.8.36.0.3.5 Disposition versions

2007-11-07

1029.8.36.0.3.5. (Repealed).

1999, c. 83, s. 198; 2001, c. 51, s. 121; 2001, c. 69, s. 12; 2007, c. 12, s. 160.

2006-03-01

1029.8.36.0.3.5. Subject to sections 1010 to 1011 and for the purposes of section 1029.8.36.0.3.4, where Investissement Québec replaces or revokes a certificate, a favourable advance ruling or a qualification certificate that was given or issued, as the case may be, to a corporation in respect of a property that is a multimedia title, the following rules apply:

(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;

(b)  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;

(c)  the replaced qualification certificate is null from the time it was issued or deemed issued and the new qualification certificate is deemed to have been issued at that time; and

(d)  the revoked certificate, the revoked favourable advance ruling or the revoked qualification certificate, as the case may be, is null from the time the revocation becomes effective.

The revoked certificate, revoked favourable advance ruling or revoked qualification 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. 121; 2001, c. 69, s. 12.