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I-3 - Taxation Act

Section 1029.8.36.0.93
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1029.8.36.0.93. (Repealed).
2002, c. 9, s. 83; 2005, c. 23, s. 187; 2012, c. 8, s. 214; 2021, c. 18, s. 121.
1029.8.36.0.93. (Repealed).
2002, c. 9, s. 83; 2005, c. 23, s. 187; 2012, c. 8, s. 214.
1029.8.36.0.93. Subject to sections 1010 to 1011 and for the purposes of this division, if Investissement Québec replaces or revokes a qualification certificate or a work completion certificate issued to a qualified corporation for a taxation year, the following rules apply:
(a)  the replaced qualification certificate is null from the time it was issued or deemed issued and the new qualification certificate is deemed to have been issued at that time for that taxation year;
(b)  the replaced work completion certificate is null from the time it was issued or deemed issued and the new work completion certificate is deemed to have been issued at that time for that taxation year; and
(c)  the revoked qualification certificate is null from the time the revocation takes effect and the revoked work completion certificate is null from that time.
The revoked qualification certificate referred to in the first paragraph is deemed not to have been issued as of the effective date specified on the notice of revocation and the revoked work completion certificate referred to in the first paragraph is deemed not to have been issued as of that date.
2002, c. 9, s. 83; 2005, c. 23, s. 187.
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