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

Section 130r86
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130R86. Subject to section 130R87, section 130R85 does not apply in respect of a taxation year of a taxpayer that was, throughout the year,
(a)  a life insurance corporation or a corporation whose principal business was the leasing, rental, development, sale or any combination thereof, of immovable property owned by it; or
(b)  a partnership each member of which was
i.  a corporation described in paragraph a, or
ii.  another partnership described in this paragraph.
s. 130R45; O.C. 1981-80, s. 130R45; R.R.Q., 1981, c. I-3, r. 1, s. 130R45; O.C. 2962-82, s. 13; O.C. 500-83, s. 13; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1; O.C. 66-2016, s. 6.
130R86. Subject to section 130R87, section 130R85 does not apply in respect of a taxation year of a taxpayer that was, throughout the year,
(a)  a life insurance corporation or a corporation whose principal business was the leasing, rental, development, sale or any combination thereof, of immovable property owned by it; or
(b)  a partnership each member of which was a corporation described in paragraph a.
s. 130R45; O.C. 1981-80, s. 130R45; R.R.Q., 1981, c. I-3, r. 1, s. 130R45; O.C. 2962-82, s. 13; O.C. 500-83, s. 13; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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