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I-3 - Taxation Act

Section 1129.45.47
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1129.45.47. Where, in a taxation year, the Minister of Economy and Innovation revokes a qualification certificate issued to a cooperative or a federation of cooperatives, the cooperative or federation of cooperatives shall pay for the year a tax equal to 10% of the amount that is the aggregate of all qualified patronage dividends it allocated in respect of a taxation year covered by the notice of revocation of the qualification certificate.
2004, c. 21, s. 487; 2006, c. 8, s. 31; 2013, c. 10, s. 168; 2019, c. 29, s. 1.
1129.45.47. Where, in a taxation year, the Minister of Economic Development, Innovation and Export Trade revokes a qualification certificate issued to a cooperative or a federation of cooperatives, the cooperative or federation of cooperatives shall pay for the year a tax equal to 10% of the amount that is the aggregate of all qualified patronage dividends it allocated in respect of a taxation year covered by the notice of revocation of the qualification certificate.
2004, c. 21, s. 487; 2006, c. 8, s. 31; 2013, c. 10, s. 168.
1129.45.47. Where, in a taxation year, the Minister of Economic Development, Innovation and Export Trade revokes a qualification certificate issued to a cooperative for a particular taxation year, the cooperative shall pay for the year a tax equal to 10% of the amount that is the aggregate of the qualified patronage dividends it paid in the particular year.
2004, c. 21, s. 487; 2006, c. 8, s. 31.
1129.45.47. Where, in a taxation year, the Minister of Economic and Regional Development and Research revokes a qualification certificate issued to a cooperative for a particular taxation year, the cooperative shall pay for the year a tax equal to 10% of the amount that is the aggregate of the qualified patronage dividends it paid in the particular year.
2004, c. 21, s. 487.
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