I-3 - Taxation Act

Section 1029.8.36.16 Disposition versions

2012-05-09

1029.8.36.16. (Repealed).

1995, c. 1, s. 157; 1995, c. 63, s. 185; 1997, c. 3, s. 71; 1997, c. 14, s. 232; 1999, c. 8, s. 20; 2001, c. 51, s. 174; 2003, c. 29, s. 135; 2006, c. 13, s. 142; 2007, c. 12, s. 183; 2012, c. 8, s. 215.

2007-11-07

1029.8.36.16. Subject to sections 1010 to 1011 and for the purposes of this division, where the Minister of Economic Development, Innovation and Export Trade revokes, in whole or in part, a certificate that was issued, the following rules apply:

(a)  a certificate that is revoked, in whole or in part, is, as far as the whole or part so revoked is concerned, null from the time the revocation becomes effective;

(b)  no amount may be deemed, under section 1029.8.36.5, to have been paid to the Minister by a qualified corporation in respect of an expenditure incurred by the corporation in respect of a contract entered into with a qualified outside consultant in relation to a design activity carried out under that contract, if the certificate issued to the corporation in respect of the design activity or the certificate of qualification issued to the qualified outside consultant is revoked;

(c)  no amount may be deemed, under section 1029.8.36.6, to have been paid to the Minister by a qualified corporation in respect of an expenditure incurred by a partnership of which it is a member in respect of a contract entered into with a qualified outside consultant in relation to a design activity carried out under that contract, if the certificate issued to the partnership in respect of the design activity or the certificate of qualification issued to the qualified outside consultant is revoked;

(d)  no amount may be deemed, under section 1029.8.36.7, to have been paid to the Minister by a qualified corporation in respect of wages incurred as part of a design or pattern drafting activity referred to in the first paragraph of that section and carried out by a qualified designer or qualified patternmaker, if

i.  the certificate issued to the corporation, in respect of the design activity, is revoked, or

ii.  the certificate of qualification issued to the qualified designer or qualified patternmaker is revoked; and

(e)  no amount may be deemed, under section 1029.8.36.7.1, to have been paid to the Minister by a qualified corporation in respect of wages incurred by a qualified partnership of which it is a member as part of a design or pattern drafting activity referred to in the first paragraph of that section and carried out by a qualified designer or qualified patternmaker, if

i.  the certificate issued to the partnership, in respect of the design activity, is revoked, or

ii.  the certificate of qualification issued to the qualified designer or qualified patternmaker is revoked.

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.

1995, c. 1, s. 157; 1995, c. 63, s. 185; 1997, c. 3, s. 71; 1997, c. 14, s. 232; 1999, c. 8, s. 20; 2001, c. 51, s. 174; 2003, c. 29, s. 135; 2006, c. 13, s. 142; 2007, c. 12, s. 183.

2006-06-13

1029.8.36.16. Subject to sections 1010 to 1011 and for the purposes of this division, where the Minister of Economic Development, Innovation and Export Trade revokes, in whole or in part, a certificate issued by the Minister of Economic Development Innovation and Export Trade, the following rules apply:

(a)  a certificate that is revoked, in whole or in part, is, as far as the whole or part so revoked is concerned, null from the time the certificate was issued;

(b)  no amount may be deemed, under section 1029.8.36.5, to have been paid to the Minister by a qualified corporation in respect of an expenditure incurred by the corporation in respect of a contract entered into with a qualified outside consultant in relation to a design activity carried out under that contract, if the certificate issued to the corporation in respect of the design activity or the certificate of qualification issued to the qualified outside consultant is revoked;

(c)  no amount may be deemed, under section 1029.8.36.6, to have been paid to the Minister by a qualified corporation in respect of an expenditure incurred by a partnership of which it is a member in respect of a contract entered into with a qualified outside consultant in relation to a design activity carried out under that contract, if the certificate issued to the partnership in respect of the design activity or the certificate of qualification issued to the qualified outside consultant is revoked;

(d)  no amount may be deemed, under section 1029.8.36.7, to have been paid to the Minister by a qualified corporation in respect of wages incurred as part of a design or pattern drafting activity referred to in the first paragraph of that section and carried out by a qualified designer or qualified patternmaker, if

i.  the certificate issued to the corporation, in respect of the design activity, is revoked, or

ii.  the certificate of qualification issued to the qualified designer or qualified patternmaker is revoked; and

(e)  no amount may be deemed, under section 1029.8.36.7.1, to have been paid to the Minister by a qualified corporation in respect of wages incurred by a qualified partnership of which it is a member as part of a design or pattern drafting activity referred to in the first paragraph of that section and carried out by a qualified designer or qualified patternmaker, if

i.  the certificate issued to the partnership, in respect of the design activity, is revoked, or

ii.  the certificate of qualification issued to the qualified designer or qualified patternmaker is revoked.

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.

1995, c. 1, s. 157; 1995, c. 63, s. 185; 1997, c. 3, s. 71; 1997, c. 14, s. 232; 1999, c. 8, s. 20; 2001, c. 51, s. 174; 2003, c. 29, s. 135; 2006, c. 13, s. 142.

2006-03-01

1029.8.36.16. Subject to sections 1010 to 1011 and for the purposes of this division, where the Minister of Economic and Regional Development and Research revokes, in whole or in part, a certificate issued by the Minister of Economic and Regional Development and Research, the following rules apply:

(a)  a certificate that is revoked, in whole or in part, is, as far as the whole or part so revoked is concerned, null from the time the certificate was issued;

(b)  no amount may be deemed, under section 1029.8.36.5, to have been paid to the Minister by a qualified corporation in respect of an expenditure incurred by the corporation in respect of an outside consulting contract entered into for the carrying out of a design activity referred to in the first paragraph of that section, if the certificate issued to the corporation in respect of the design activity is revoked in respect of that contract;

(c)  no amount may be deemed, under section 1029.8.36.6, to have been paid to the Minister by a qualified corporation in respect of an expenditure incurred by a partnership of which it is a member in respect of an outside consulting contract entered into for the carrying out of a design activity referred to in the first paragraph of that section, if the certificate issued to the partnership in respect of the design activity is revoked in respect of that contract; and

(d)  no amount may be deemed, under section 1029.8.36.7, to have been paid to the Minister by a qualified corporation in respect of qualified wages incurred as part of a design activity referred to in the first paragraph of that section, if the certificate issued to the corporation, in respect of the design activity, is revoked.

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.

1995, c. 1, s. 157; 1995, c. 63, s. 185; 1997, c. 3, s. 71; 1997, c. 14, s. 232; 1999, c. 8, s. 20; 2001, c. 51, s. 174; 2003, c. 29, s. 135; O.C. 222-2004.