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C-8.3 - Act respecting international financial centres
Section 56.2
Disposition versions
56.2. (Repealed).
2004, c. 21, s. 14; 2005, c. 38, s. 16; 2022, c. 232022, c. 23, s. 12.
56.2. If a corporation or partnership operates an international financial centre and, in the course of operating the international financial centre, the corporation or partnership carries out a qualified international financial transaction described in paragraph 24 of section 7, the amount determined under subparagraph 4 of the second paragraph of section 49 in respect of the operations of the international financial centre must be determined as if only the fees that are paid or required to be paid to the corporation or partnership by IQ Immigrants Investisseurs Inc. pursuant to an agreement referred to in section 34.1 of the Regulation respecting the selection of foreign nationals (chapter I-0.2, r. 4) that the corporation or partnership entered into with IQ Immigrants Investisseurs Inc. were the fees or any other consideration that the corporation or partnership receives or is to receive in relation to the qualified international financial transaction.
56.2. If a corporation or partnership operates an international financial centre and, in the course of operating the international financial centre, the corporation or partnership carries out a qualified international financial transaction described in paragraph 24 of section 7, the amount determined under subparagraph 4 of the second paragraph of section 49 in respect of the operations of the international financial centre must be determined as if only the fees that are paid or required to be paid to the corporation or partnership by IQ Immigrants Investisseurs Inc. pursuant to an agreement referred to in section 34.1 of the Regulation respecting the selection of foreign nationals (R.R.Q., 1981, chapter M-23.1, r.2) that the corporation or partnership entered into with IQ Immigrants Investisseurs Inc. were the fees or any other consideration that the corporation or partnership receives or is to receive in relation to the qualified international financial transaction.
56.2. Where a corporation or partnership operates an international financial centre and, in the course of operating the centre, the corporation or partnership carries out a qualified international financial transaction referred to in paragraph 24 of section 7 after 4 July 2001, the income or loss of the corporation or partnership from the operations of the centre shall, for the purposes of sections 52 to 56, be computed as if only the fees that are paid or required to be paid to the corporation or partnership by IQ Immigrants Investisseurs Inc. in accordance with an agreement referred to in section 34.1 of the Regulation respecting the selection of foreign nationals (R.R.Q., 1981, chapter M-23.1, r.2) that the corporation or partnership entered into with IQ Immigrants Investisseurs Inc. were the fees or any other consideration that the corporation or partnership receives or is to receive in relation to the qualified international financial transaction.
