I-3 - Taxation Act

Section 1029.8.36.131 Disposition versions

2010-04-20

1029.8.36.131. (Repealed).

2001, c. 51, s. 189; 2010, c. 5, s. 158.

2006-03-01

1029.8.36.131. A corporation operating an international financial centre shall not be deemed to have paid an amount to the Minister under section 1029.8.36.129 for a taxation year unless the corporation encloses with its fiscal return it is required to file for the year under section 1000

(a)  a copy of the valid certificate issued to the corporation for the year or, as the case may be, for any of the two preceding taxation years, in respect of a qualified solicitation expenditure in respect of a foreign investment fund, and referred to in the definition of “qualified solicitation expenditure” in section 1029.8.36.125; and

(b)  where the corporation is a member of an associated group at the end of the year, the agreement referred to in section 1029.8.36.135 or 1029.8.36.137, in prescribed form.

2001, c. 51, s. 189.