Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1029.8.36.92
Disposition versions

Full text
1029.8.36.92. (Repealed).
1999, c. 83, s. 218; 2012, c. 8, s. 228.
1029.8.36.92. For the purposes of this division, where the Minister of Finance replaces or revokes a certificate issued by the Minister for a taxation year to a qualified corporation in respect of its qualified start-up expenditure for that taxation year in relation to a qualified investment fund of the qualified corporation, the following rules apply:
(a)  the replaced certificate is null and void from the time it was issued or deemed issued and the new certificate is deemed to have been issued at that time for that taxation year;
(b)  the revoked certificate is null and void from the time it was issued or deemed issued.
1999, c. 83, s. 218.
© Gouvernement du Québec