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I-3 - Taxation Act

Section 1049.9.1
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1049.9.1. Where a qualified legal person, within the meaning of the Act respecting Québec business investment companies (chapter S-29.1), ceases, as a consequence of financial problems, to carry on its business during the 24 months following the date of a qualified investment without the approval of the body designated under section 1 of that Act, the qualified legal person incurs a penalty of 40% of the total amount of the investment.
1990, c. 7, s. 191; 1998, c. 17, s. 64; 2000, c. 39, s. 211; 2001, c. 69, s. 12; 2010, c. 37, s. 112.
1049.9.1. Where a qualified legal person, within the meaning of the Act respecting Québec business investment companies (chapter S-29.1), ceases, as a consequence of financial problems, to carry on its business during the 24 months following the date of a qualified investment without the approval of Investissement Québec, the qualified legal person incurs a penalty of 40% of the total amount of the investment.
1990, c. 7, s. 191; 1998, c. 17, s. 64; 2000, c. 39, s. 211; 2001, c. 69, s. 12.
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