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I-3 - Taxation Act

Section 1129.0.1
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Full text
1129.0.1. In this Part,
“consideration” has the meaning assigned by Division II of Chapter III.1 of Title III of Book IX of Part I;
“contract payment” has the meaning assigned by paragraph c of section 1029.8.17;
“eligible amount” of a corporation for a taxation year has the meaning assigned by the first paragraph of section 1029.8.16.2;
“eligible fee” has the meaning assigned by section 1029.8.9.0.2;
“eligible fee balance” has the meaning assigned by section 1029.8.9.0.2;
“eligible research contract” has the meaning assigned by paragraph a.2 of section 1029.8.1;
“qualified expenditure” has the meaning assigned by paragraph d.1 of section 1029.8.1 or section 1029.8.9.1 or 1029.8.16.1.1, as the case may be;
“scientific research and experimental development” has the meaning assigned by section 1;
“university research contract” has the meaning assigned by paragraph b of section 1029.8.1;
“wages” has the meaning assigned by Division II of Chapter III.1 of Title III of Book IX of Part I.
1999, c. 83, s. 240; 2000, c. 39, s. 222; 2001, c. 51, s. 205; 2002, c. 40, s. 233; 2007, c. 12, s. 225; 2009, c. 5, s. 514.
1129.0.1. In this Part,
“consideration” has the meaning assigned by Division II of Chapter III.1 of Title III of Book IX of Part I;
“eligible amount” of a corporation for a taxation year has the meaning assigned by the first paragraph of section 1029.8.16.2;
“eligible fee” has the meaning assigned by section 1029.8.9.0.2;
“eligible fee balance” has the meaning assigned by section 1029.8.9.0.2;
“eligible research contract” has the meaning assigned by paragraph a.2 of section 1029.8.1;
“qualified expenditure” has the meaning assigned by paragraph d.1 of section 1029.8.1 or section 1029.8.9.1 or 1029.8.16.1.1, as the case may be;
“scientific research and experimental development” has the meaning assigned by section 1;
“university research contract” has the meaning assigned by paragraph b of section 1029.8.1;
“wages” has the meaning assigned by Division II of Chapter III.1 of Title III of Book IX of Part I.
1999, c. 83, s. 240; 2000, c. 39, s. 222; 2001, c. 51, s. 205; 2002, c. 40, s. 233; 2007, c. 12, s. 225.
1129.0.1. In this Part,
“consideration” has the meaning assigned by Division II of Chapter III.1 of Title III of Book IX of Part I;
“eligible amount” of a corporation for a taxation year has the meaning assigned by the first paragraph of section 1029.8.16.2;
“eligible fee” has the meaning assigned by section 1029.8.9.0.2;
“eligible fee balance” has the meaning assigned by section 1029.8.9.0.2;
“eligible research contract” has the meaning assigned by paragraph a.2 of section 1029.8.1;
“fiscal period” has the meaning assigned by Part I;
“Minister” means the Minister of Revenue;
“qualified expenditure” has the meaning assigned by paragraph d.1 of section 1029.8.1 or section 1029.8.9.1, as the case may be;
“scientific research and experimental development” has the meaning assigned by section 1;
“taxpayer” has the meaning assigned by section 1;
“taxation year” has the meaning assigned by Part I;
“university research contract” has the meaning assigned by paragraph b of section 1029.8.1;
“wages” has the meaning assigned by Division II of Chapter III.1 of Title III of Book IX of Part I.
1999, c. 83, s. 240; 2000, c. 39, s. 222; 2001, c. 51, s. 205; 2002, c. 40, s. 233.
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