I-3 - Taxation Act

Full text
1129.27.1. In this Part,
capitalization period means a period within the liability period that is
(a)  the period that begins on 1 July 2001 and ends on 31 December 2001;
(b)  the period that begins on 1 January 2002 and ends on 28 February 2003;
(c)  the period that begins on 1 March 2003 and ends on 29 February 2004;
(d)  the period that begins on 31 March 2004 and ends on 28 February 2005; or
(e)  the period that begins on 1 March 2005 and ends on 28 February 2006;
Corporation means the corporation governed by the Act constituting Capital régional et coopératif Desjardins (chapter C-6.1);
cumulative limit amount applicable in respect of a capitalization period means
(a)  $150,000,000, in respect of the capitalization period that begins on 1 July 2001 and ends on 31 December 2001;
(b)  $300,000,000, in respect of the capitalization period that begins on 1 January 2002 and ends on 28 February 2003;
(c)  $375,000,000, in respect of the capitalization period that begins on 1 March 2003 and ends on 29 February 2004;
(d)  $475,000,000, in respect of the capitalization period that begins on 31 March 2004 and ends on 28 February 2005;
(e)  $575,000,000, in respect of the capitalization period that begins on 1 March 2005 and ends on 28 February 2006;
(f)  (paragraph repealed);
(g)  (paragraph repealed);
(h)  (paragraph repealed);
(i)  (paragraph repealed);
(j)  (paragraph repealed);
liability period means the period that begins on 1 July 2001 and ends on 28 February 2006;
paid-up capital has the meaning assigned by section 1;
share means a share or fraction of a share of the capital stock of the Corporation.
2002, c. 9, s. 125; 2002, c. 40, s. 277; 2003, c. 9, s. 401; 2004, c. 21, s. 467; 2005, c. 38, s. 309; 2006, c. 36, s. 236; 2007, c. 12, s. 304.
1129.27.1. In this Part,
capitalization period means a period within the liability period that is
(a)  the period that begins on 1 July 2001 and ends on 31 December 2001;
(b)  the period that begins on 1 January 2002 and ends on 28 February 2003; or
(c)  the period that begins on 1 March 2003 and ends on 29 February 2004;
(d)  the period that begins on 31 March 2004 and ends on 28 February 2005; or
(e)  the period that begins on 1 March 2005 and ends on 28 February 2006;
Corporation means the corporation governed by the Act constituting Capital régional et coopératif Desjardins (chapter C-6.1);
cumulative limit amount applicable in respect of a capitalization period means
(a)  $150,000,000, in respect of the capitalization period that begins on 1 July 2001 and ends on 31 December 2001;
(b)  $300,000,000, in respect of the capitalization period that begins on 1 January 2002 and ends on 28 February 2003;
(c)  $375,000,000, in respect of the capitalization period that begins on 1 March 2003 and ends on 29 February 2004;
(d)  $475,000,000, in respect of the capitalization period that begins on 31 March 2004 and ends on 28 February 2005;
(e)  $575,000,000, in respect of the capitalization period that begins on 1 March 2005 and ends on 28 February 2006;
(f)  (paragraph repealed);
(g)  (paragraph repealed);
(h)  (paragraph repealed);
(i)  (paragraph repealed);
(j)  (paragraph repealed);
liability period means the period that begins on 1 July 2001 and ends on 28 February 2006;
Minister means the Minister of Revenue;
paid-up capital has the meaning assigned by section 1;
share means a share or fraction of a share of the capital stock of the Corporation.
2002, c. 9, s. 125; 2002, c. 40, s. 277; 2003, c. 9, s. 401; 2004, c. 21, s. 467; 2005, c. 38, s. 309; 2006, c. 36, s. 236.
1129.27.1. In this Part,
"capitalization period" means a period within the liability period that is
(a)  the period that begins on 1 July 2001 and ends on 31 December 2001;
(b)  the period that begins on 1 January 2002 and ends on 28 February 2003; or
(c)  for any period beginning after 28 February 2003, the period that begins on 1 March of a calendar year and ends on the last day of February of the following calendar year, except in respect of the capitalization period that ends on 28 February 2005, which begins on 31 March 2004;
"Corporation" means the corporation governed by the Act constituting Capital régional et coopératif Desjardins (chapter C-6.1);
"cumulative limit amount" applicable in respect of a capitalization period means
(a)  $150,000,000, in respect of the capitalization period that begins on 1 July 2001 and ends on 31 December 2001;
(b)  $300,000,000, in respect of the capitalization period that begins on 1 January 2002 and ends on 28 February 2003;
(c)  $375,000,000, in respect of the capitalization period that begins on 1 March 2003 and ends on 29 February 2004;
(d)  $475,000,000, in respect of the capitalization period that begins on 31 March 2004 and ends on 28 February 2005;
(e)  $575,000,000, in respect of the capitalization period that begins on 1 March 2005 and ends on 28 February 2006;
(f)  $725,000,000, in respect of the capitalization period that begins on 1 March 2006 and ends on 28 February 2007;
(g)  $875,000,000, in respect of the capitalization period that begins on 1 March 2007 and ends on 29 February 2008;
(h)  $1,025,000,000, in respect of the capitalization period that begins on 1 March 2008 and ends on 28 February 2009;
(i)  $1,175,000,000, in respect of the capitalization period that begins on 1 March 2009 and ends on 28 February 2010; and
(j)  $1,325,000,000, in respect of the capitalization period that begins on 1 March 2010 and ends on 28 February 2011;
"liability period" means the period that begins on 1 July 2001 and ends on 28 February 2011;
"Minister" means the Minister of Revenue;
"paid-up capital" has the meaning assigned by section 1;
"share" means a share or fraction of a share of the capital stock of the Corporation.
2002, c. 9, s. 125; 2002, c. 40, s. 277; 2003, c. 9, s. 401; 2004, c. 21, s. 467; 2005, c. 38, s. 309.