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 1029.8.36.0.74.1
Disposition versions

Full text
1029.8.36.0.74.1. (Repealed).
2002, c. 9, s. 81; 2021, c. 18, s. 121.
1029.8.36.0.74.1. For the purposes of this division, no amount may be deemed to have been paid to the Minister by a corporation for a taxation year under section 1029.8.36.0.73 or 1029.8.36.0.74, in respect of particular expenses relating to property that is an integral part of a strategic building, within the meaning assigned by the first paragraph of section 1029.8.36.0.84, that are included in the acquisition costs or rental expenses of the corporation, where, in respect of those particular expenses, an amount is deemed under Division II.6.0.7 to have been paid to the Minister by another corporation for any taxation year.
2002, c. 9, s. 81.
© Gouvernement du Québec