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I-3 - Taxation Act

Section 1129.45.1
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1129.45.1. In this Part, “construction expenditure”, “conversion expenditure”, “cost of construction”, “cost of conversion”, “eligible vessel”, “qualified construction expenditure” and “qualified conversion expenditure” have the meaning assigned by Division II.6.5 of Chapter III.1 of Title III of Book IX of Part I.
1997, c. 14, s. 267; 1999, c. 83, s. 252; 2002, c. 40, s. 283; 2007, c. 12, s. 304; 2009, c. 5, s. 526.
1129.45.1. In this Part,
“cost of construction” has the meaning assigned by Division II.6.5 of Chapter III.1 of Title III of Book IX of Part I;
“cost of conversion” has the meaning assigned by Division II.6.5 of Chapter III.1 of Title III of Book IX of Part I;
“eligible vessel” has the meaning assigned by Division II.6.5 of Chapter III.1 of Title III of Book IX of Part I;
“qualified construction expenditure” has the meaning assigned by Division II.6.5 of Chapter III.1 of Title III of Book IX of Part I;
“qualified conversion expenditure” has the meaning assigned by Division II.6.5 of Chapter III.1 of Title III of Book IX of Part I.
1997, c. 14, s. 267; 1999, c. 83, s. 252; 2002, c. 40, s. 283; 2007, c. 12, s. 304.
1129.45.1. In this Part,
“cost of construction” has the meaning assigned by Division II.6.5 of Chapter III.1 of Title III of Book IX of Part I;
“cost of conversion” has the meaning assigned by Division II.6.5 of Chapter III.1 of Title III of Book IX of Part I;
“eligible vessel” has the meaning assigned by Division II.6.5 of Chapter III.1 of Title III of Book IX of Part I;
“Minister” means the Minister of Revenue;
“qualified construction expenditure” has the meaning assigned by Division II.6.5 of Chapter III.1 of Title III of Book IX of Part I;
“qualified conversion expenditure” has the meaning assigned by Division II.6.5 of Chapter III.1 of Title III of Book IX of Part I;
“taxation year” has the meaning assigned by Part I.
1997, c. 14, s. 267; 1999, c. 83, s. 252; 2002, c. 40, s. 283.
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