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Published | Category : Source deductions and contributions

Elimination of the Exemption from the Contribution to the Health Services Fund for a Business Carrying Out a Major Investment Project

The tax measure providing for a ten-year exemption from the contribution to the health services fund for a corporation or partnership that operates a business carrying out a major investment project has been eliminated. However, a corporation or a partnership that held, on November 20, 2012, an initial qualification certificate from the Ministère des Finances et de l'Économie and that held, for the year, an annual qualification certificate from the Ministère may continue to be eligible for this exemption under the previous terms and conditions.

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