I-3 - Taxation Act

Section 1029.8.36.0.3.52 Disposition versions

2021-06-04

1029.8.36.0.3.52. (Repealed).

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

2006-03-01

1029.8.36.0.3.52. Where a person or a partnership becomes an associated employer of a corporation at any time in a calendar year that ends in one of the first four years of operation of the corporation, the aggregate of all amounts referred to in subparagraph b of the second paragraph of section 1029.8.36.0.3.50, each of which is the wages paid in the base calendar year of the corporation by the associated employer of the corporation to an employee who reports for work at an establishment of the associated employer situated in Québec is, notwithstanding the third paragraph of section 1029.8.36.0.3.50 and section 1029.8.36.0.3.51, deemed to be zero.

For the purposes of the first paragraph, a reference to a calendar year ending in a particular year of operation includes a reference to a calendar year ending coincidentally with that of the particular year of operation.

2002, c. 9, s. 74.