I-3 - Taxation Act

Full text
1029.8.36.0.87. (Repealed).
2002, c. 9, s. 83; 2005, c. 23, s. 186; 2021, c. 18, s. 121.
1029.8.36.0.87. A qualified corporation that, for any taxation year, is deemed to have paid an amount to the Minister under this Division shall, for any particular taxation year included in the corporation’s filing period in respect of a strategic building of the corporation and on or before the corporation’s filing-due date for that particular year, file with the Minister a copy of the valid qualification certificate issued by Investissement Québec for that particular year in respect of the building.
2002, c. 9, s. 83; 2005, c. 23, s. 186.