I-3 - Taxation Act

Section 1029.8.36.0.3.51 Disposition versions

2021-06-04

1029.8.36.0.3.51. (Repealed).

2002, c. 9, s. 74; 2021, c. 18, s. 119.

2006-03-01

1029.8.36.0.3.51. For the purposes of this division, subject to the fourth paragraph of section 1029.8.36.0.3.50, where the number of days in the base calendar year of a corporation in which the corporation and an associated employer of the corporation at the end of a calendar year that ended immediately before the date of the beginning of a particular year of operation of the corporation have carried on a business in Québec, in this section referred to as the “number of qualifying days” of the corporation or the associated employer, is less than 365, the aggregate of all amounts each of which is the wages paid by the corporation or the associated employer in that base calendar year to an employee who reports for work at an establishment of the corporation or the associated employer situated in Québec in the course of the business carried on by the corporation or the associated employer, is deemed to be equal to the proportion of that aggregate that 365 is of the number of qualifying days of the corporation or the associated employer, in relation to the business.

2002, c. 9, s. 74.