I-3 - Taxation Act

Full text
1029.8.36.0.76. (Repealed).
2000, c. 39, s. 176; 2005, c. 23, s. 183; 2012, c. 8, s. 213; 2021, c. 18, s. 121.
1029.8.36.0.76. (Repealed).
2000, c. 39, s. 176; 2005, c. 23, s. 183; 2012, c. 8, s. 213.
1029.8.36.0.76. Subject to sections 1010 to 1011, for the purposes of this division, if Investissement Québec replaces or revokes a certificate issued to a corporation or a partnership, 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; and
(b)  the revoked certificate is null from the time the revocation becomes effective.
The revoked 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.
2000, c. 39, s. 176; 2005, c. 23, s. 183.