H-5 - Hydro-Québec Act

Full text
16. The Company shall not pay rent or dues to the Government, except the charges under section 16.1 of this Act and under section 68 of the Watercourses Act (chapter R-13) and the contribution provided for in section 17.1.11 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2), or any tax or contribution under the Taxation Act (chapter I-3); the same applies to companies in which it holds at least 90% of the shares.
However,
(a)  the Company shall, for itself and for its subsidiaries, pay, on its consolidated capital, the capital tax provided for in Part IV of the Taxation Act; and
(b)  the Company and the companies in which it holds at least 90% of the shares shall pay the public utility tax provided for in Part VI.4 of the Taxation Act.
1973, c. 19, s. 1; 1977, c. 5, s. 14; 1978, c. 41, s. 1; 1981, c. 18, s. 4; 1999, c. 40, s. 145; 2005, c. 23, s. 29; 2006, c. 24, s. 15; 2020, c. 19, s. 57; 2023, c. 1, s. 1.
16. The Company shall not pay rent or dues to the Government, except the charges under the second paragraph of section 32 and under section 68 of the Watercourses Act (chapter R-13) and the contribution provided for in section 17.1.11 of the Act respecting the Ministère des Ressources naturelles et de la Faune (chapter M-25.2), or any tax or contribution under the Taxation Act (chapter I-3); the same applies to companies in which it holds at least 90% of the shares.
However,
(a)  the Company shall, for itself and for its subsidiaries, pay, on its consolidated capital, the capital tax provided for in Part IV of the Taxation Act; and
(b)  the Company and the companies in which it holds at least 90% of the shares shall pay the public utility tax provided for in Part VI.4 of the Taxation Act.
1973, c. 19, s. 1; 1977, c. 5, s. 14; 1978, c. 41, s. 1; 1981, c. 18, s. 4; 1999, c. 40, s. 145; 2005, c. 23, s. 29; 2006, c. 24, s. 15; 2020, c. 19, s. 57.
16. The Company shall not pay rent or dues to the Government, except the charges under the second paragraph of section 32 and under section 68 of the Watercourses Act (chapter R-13), or any tax or contribution under the Taxation Act (chapter I-3); the same applies to companies in which it holds at least 90% of the shares.
However,
(a)  the Company shall, for itself and for its subsidiaries, pay, on its consolidated capital, the capital tax provided for in Part IV of the Taxation Act; and
(b)  the Company and the companies in which it holds at least 90% of the shares shall pay the public utility tax provided for in Part VI.4 of the Taxation Act.
1973, c. 19, s. 1; 1977, c. 5, s. 14; 1978, c. 41, s. 1; 1981, c. 18, s. 4; 1999, c. 40, s. 145; 2005, c. 23, s. 29; 2006, c. 24, s. 15.
16. The Company shall not pay rent or dues to the Government or any tax or contribution under the Taxation Act (chapter I-3); the same applies to companies in which it holds at least 90 % of the shares.
However,
(a)  the Company shall, for itself and for its subsidiaries, pay, on its consolidated capital, the capital tax provided for in Part IV of the Taxation Act; and
(b)  the Company and the companies in which it holds at least 90 % of the shares shall pay the public utility tax provided for in Part VI.4 of the Taxation Act.
1973, c. 19, s. 1; 1977, c. 5, s. 14; 1978, c. 41, s. 1; 1981, c. 18, s. 4; 1999, c. 40, s. 145; 2005, c. 23, s. 29.
16. The Company shall not pay rent or dues to the Government or any tax or contribution under the Taxation Act (chapter I-3); the same applies to companies in which it holds at least ninety per cent of the shares.
However, the Company shall, for itself and for its subsidiaries, pay, on its consolidated capital, the capital tax provided for in Part IV of the Taxation Act.
1973, c. 19, s. 1; 1977, c. 5, s. 14; 1978, c. 41, s. 1; 1981, c. 18, s. 4; 1999, c. 40, s. 145.
16. The Corporation shall not pay rent or dues to the Government or any tax or contribution under the Taxation Act (chapter I-3); the same applies to companies in which it holds at least ninety per cent of the shares.
However, the Corporation shall, for itself and for its subsidiaries, pay, on its consolidated capital, the capital tax provided for in Part IV of the Taxation Act.
1973, c. 19, s. 1; 1977, c. 5, s. 14; 1978, c. 41, s. 1; 1981, c. 18, s. 4.
16. The Corporation shall not pay rent or dues to the Government or any tax or contribution under the Taxation Act (chapter I-3); the same applies to companies in which it holds at least ninety per cent of the shares.
1973, c. 19, s. 1; 1977, c. 5, s. 14; 1978, c. 41, s. 1.
16. The Commission shall not pay rent or dues to the Gouvernement or any tax or contribution under the Taxation Act (chapter I-3); the same applies to companies in which it holds at least ninety per cent of the shares.
1973, c. 19, s. 1; 1977, c. 5, s. 14.