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I-3 - Taxation Act

Section 737.18.16.1
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737.18.16.1. (Repealed).
2009, c. 5, s. 254; 2019, c. 14, s. 196.
737.18.16.1. Subject to section 737.18.16, if, at a particular time, the activities carried on in Québec by a person or partnership in relation to a business diminish or cease and it may reasonably be considered that, as a result, a corporation or another partnership begins, after the particular time, to carry on similar activities in the course of carrying on a recognized business, in relation to a major investment project, or increases the scope of similar activities carried on in the course of carrying on such a business, those activities or portions of activities are deemed not to be eligible activities of the corporation or of the other partnership carried on in the course of carrying on a recognized business, in relation to the major investment project.
2009, c. 5, s. 254.
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