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I-3 - Taxation Act
Section 1049.3
Disposition versions
1049.3. Every corporation that was a Québec business investment company, at any time after 7 September 1985, duly registered within the meaning of the Act respecting Québec business investment companies (chapter S-29.1), whose registration is revoked under the said Act incurs a penalty equal to 40% of the amount of an investment that is or would be a qualified investment within the meaning of the said Act if the registration were valid, made after the seven hundred and thirtieth day preceding the date of revocation.
