I-3, r. 1 - Regulation respecting the Taxation Act

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1089R16. For the purposes of subparagraph e of the first paragraph of section 1089 of the Act, a Québec timber resource property means property that would be referred to in subparagraph d of the first paragraph of section 93 of the Act if the word “Canada” were replaced wherever it appears by the word “Québec”.
s. 1089R16; O.C. 1981-80, s. 1089R16; R.R.Q., 1981, c. I-3, r. 1, s. 1089R16; O.C. 1282-2003, s. 87; O.C. 134-2009, s. 1.