Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-3 - Taxation Act
Section 1029.8.36.0.49
Disposition versions
1029.8.36.0.49. (Repealed).
2000, c. 39, s. 176; 2001, c. 51, s. 228; 2002, c. 40, s. 154; 2003, c. 9, s. 252; 2021, c. 182021, c. 18, s. 121.
1029.8.36.0.49. Where, before 1 January 2015, a corporation pays, in a taxation year, in this section referred to as the “repayment year”, pursuant to a legal obligation, an amount that may reasonably be considered to be repayment of government assistance or non-government assistance referred to in paragraph b of the definition of “qualified wages” in the first paragraph of section 1029.8.36.0.38 that was taken into account for the purpose of computing qualified wages incurred by the corporation in respect of an eligible employee in a particular taxation year and in respect of which the corporation is deemed to have paid an amount to the Minister under section 1029.8.36.0.40 for the particular taxation year, the corporation is deemed, if it encloses the prescribed form with the fiscal return it is required to file for the repayment year under section 1000, to have paid to the Minister on the corporation’s balance-due day for the repayment year, on account of its tax payable for that year under this Part, an amount equal to the amount by which the amount that it would be deemed to have paid to the Minister for the particular year, in respect of the qualified wages, under section 1029.8.36.0.40, if any amount of such assistance so repaid at or before the end of the repayment year had reduced, for the particular year, the aggregate determined under that paragraph b, exceeds the aggregate of
(a) the amount that the corporation is deemed to have paid to the Minister under section 1029.8.36.0.40 for the particular year in respect of the qualified wages; and
(b) any amount that the corporation is deemed to have paid to the Minister for a taxation year preceding the repayment year under this section in respect of an amount of repayment of that assistance.
