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I-3 - Taxation Act

Section 1029.8.36.90.1
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1029.8.36.90.1. (Repealed).
2000, c. 39, s. 187; 2012, c. 8, s. 228.
1029.8.36.90.1. For the purpose of computing the amount that a qualified corporation is deemed to have paid to the Minister, for a particular taxation year, under section 1029.8.36.90, a preliminary certificate is deemed to have been issued to the qualified corporation, in respect of a qualified investment fund, before the issuance of the qualification certificate in respect of that fund, if the date of that last certificate is after both 9 March 1999 and the qualified corporation’s filing-due date for the taxation year preceding the particular year and if the reference date of that fund is before 10 March 1999.
2000, c. 39, s. 187.
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