Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 133.2.1r1
Disposition versions

Full text
133.2.1R1. For the purposes of section 133.2.1 of the Act, the amount prescribed in respect of the use of one or more automobiles in a taxation year by an individual for kilometres driven in the year for the purpose of earning income of the individual is the aggregate of
(a)  the product obtained by multiplying $0.68 by the number of those kilometres, up to and including 5,000;
(b)  the product obtained by multiplying $0.62 by the number of those kilometres in excess of 5,000; and
(c)  the product obtained by multiplying $0.04 by the number of those kilometres driven in the Yukon Territory, the Northwest Territories or Nunavut.
s. 133.2.1R1; O.C. 1697-92, s. 52; O.C. 1463-2001, s. 43; O.C. 1470-2002, s. 23; O.C. 1155-2004, s. 16; O.C. 1149-2006, s. 15; O.C. 1116-2007, s. 13; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 6; O.C. 701-2013, s. 8; O.C. 66-2016, s. 8; O.C. 321-2017, s. 17; O.C. 117-2019, s. 10; O.C. 204-2020, s. 5; O.C. 164-2021, s. 28; O.C. 90-2023, s. 15; O.C. 1726-2023, s. 5.
133.2.1R1. For the purposes of section 133.2.1 of the Act, the amount prescribed in respect of the use of one or more automobiles in a taxation year by an individual for kilometres driven in the year for the purpose of earning income of the individual is the aggregate of
(a)  the product obtained by multiplying $0.61 by the number of those kilometres, up to and including 5,000;
(b)  the product obtained by multiplying $0.55 by the number of those kilometres in excess of 5,000; and
(c)  the product obtained by multiplying $0.04 by the number of those kilometres driven in the Yukon Territory, the Northwest Territories or Nunavut.
s. 133.2.1R1; O.C. 1697-92, s. 52; O.C. 1463-2001, s. 43; O.C. 1470-2002, s. 23; O.C. 1155-2004, s. 16; O.C. 1149-2006, s. 15; O.C. 1116-2007, s. 13; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 6; O.C. 701-2013, s. 8; O.C. 66-2016, s. 8; O.C. 321-2017, s. 17; O.C. 117-2019, s. 10; O.C. 204-2020, s. 5; O.C. 164-2021, s. 28; O.C. 90-2023, s. 15.
133.2.1R1. For the purposes of section 133.2.1 of the Act, the amount prescribed in respect of the use of one or more automobiles in a taxation year by an individual for kilometres driven in the year for the purpose of earning income of the individual is the aggregate of
(a)  the product obtained by multiplying $0.59 by the number of those kilometres, up to and including 5,000;
(b)  the product obtained by multiplying $0.53 by the number of those kilometres in excess of 5,000; and
(c)  the product obtained by multiplying $0.04 by the number of those kilometres driven in the Yukon Territory, the Northwest Territories or Nunavut.
s. 133.2.1R1; O.C. 1697-92, s. 52; O.C. 1463-2001, s. 43; O.C. 1470-2002, s. 23; O.C. 1155-2004, s. 16; O.C. 1149-2006, s. 15; O.C. 1116-2007, s. 13; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 6; O.C. 701-2013, s. 8; O.C. 66-2016, s. 8; O.C. 321-2017, s. 17; O.C. 117-2019, s. 10; O.C. 204-2020, s. 5; O.C. 164-2021, s. 28.
133.2.1R1. For the purposes of section 133.2.1 of the Act, the amount prescribed in respect of the use of one or more automobiles in a taxation year by an individual for kilometres driven in the year for the purpose of earning income of the individual is the aggregate of
(a)  the product obtained by multiplying $0.58 by the number of those kilometres, up to and including 5,000;
(b)  the product obtained by multiplying $0.52 by the number of those kilometres in excess of 5,000; and
(c)  the product obtained by multiplying $0.04 by the number of those kilometres driven in the Yukon Territory, the Northwest Territories or Nunavut.
s. 133.2.1R1; O.C. 1697-92, s. 52; O.C. 1463-2001, s. 43; O.C. 1470-2002, s. 23; O.C. 1155-2004, s. 16; O.C. 1149-2006, s. 15; O.C. 1116-2007, s. 13; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 6; O.C. 701-2013, s. 8; O.C. 66-2016, s. 8; O.C. 321-2017, s. 17; O.C. 117-2019, s. 10; O.C. 204-2020, s. 5.
133.2.1R1. For the purposes of section 133.2.1 of the Act, the amount prescribed in respect of the use of one or more automobiles in a taxation year by an individual for kilometres driven in the year for the purpose of earning income of the individual is the aggregate of
(a)  the product obtained by multiplying $0.55 by the number of those kilometres, up to and including 5,000;
(b)  the product obtained by multiplying $0.49 by the number of those kilometres in excess of 5,000; and
(c)  the product obtained by multiplying $0.04 by the number of those kilometres driven in the Yukon Territory, the Northwest Territories or Nunavut.
s. 133.2.1R1; O.C. 1697-92, s. 52; O.C. 1463-2001, s. 43; O.C. 1470-2002, s. 23; O.C. 1155-2004, s. 16; O.C. 1149-2006, s. 15; O.C. 1116-2007, s. 13; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 6; O.C. 701-2013, s. 8; O.C. 66-2016, s. 8; O.C. 321-2017, s. 17; O.C. 117-2019, s. 10.
133.2.1R1. For the purposes of section 133.2.1 of the Act, the amount prescribed in respect of the use of one or more automobiles in a taxation year by an individual for kilometres driven in the year for the purpose of earning income of the individual is the aggregate of
(a)  the product obtained by multiplying $0.54 by the number of those kilometres, up to and including 5,000;
(b)  the product obtained by multiplying $0.48 by the number of those kilometres in excess of 5,000; and
(c)  the product obtained by multiplying $0.04 by the number of those kilometres driven in the Yukon Territory, the Northwest Territories or Nunavut.
s. 133.2.1R1; O.C. 1697-92, s. 52; O.C. 1463-2001, s. 43; O.C. 1470-2002, s. 23; O.C. 1155-2004, s. 16; O.C. 1149-2006, s. 15; O.C. 1116-2007, s. 13; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 6; O.C. 701-2013, s. 8; O.C. 66-2016, s. 8; O.C. 321-2017, s. 17.
133.2.1R1. For the purposes of section 133.2.1 of the Act, the amount prescribed in respect of the use of one or more automobiles in a taxation year by an individual for kilometres driven in the year for the purpose of earning income of the individual is the aggregate of
(a)  the product obtained by multiplying $0.55 by the number of those kilometres, up to and including 5,000;
(b)  the product obtained by multiplying $0.49 by the number of those kilometres in excess of 5,000; and
(c)  the product obtained by multiplying $0.04 by the number of those kilometres driven in the Yukon Territory, the Northwest Territories or Nunavut.
s. 133.2.1R1; O.C. 1697-92, s. 52; O.C. 1463-2001, s. 43; O.C. 1470-2002, s. 23; O.C. 1155-2004, s. 16; O.C. 1149-2006, s. 15; O.C. 1116-2007, s. 13; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 6; O.C. 701-2013, s. 8; O.C. 66-2016, s. 8.
133.2.1R1. For the purposes of section 133.2.1 of the Act, the amount prescribed in respect of the use of one or more automobiles in a taxation year by an individual for kilometres driven in the year for the purpose of earning income of the individual is the aggregate of
(a)  the product obtained by multiplying $0.54 by the number of those kilometres, up to and including 5,000;
(b)  the product obtained by multiplying $0.48 by the number of those kilometres in excess of 5,000; and
(c)  the product obtained by multiplying $0.04 by the number of those kilometres driven in the Yukon Territory, the Northwest Territories or Nunavut.
s. 133.2.1R1; O.C. 1697-92, s. 52; O.C. 1463-2001, s. 43; O.C. 1470-2002, s. 23; O.C. 1155-2004, s. 16; O.C. 1149-2006, s. 15; O.C. 1116-2007, s. 13; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 6; O.C. 701-2013, s. 8.
133.2.1R1. For the purposes of section 133.2.1 of the Act, the amount prescribed in respect of the use of one or more automobiles in a taxation year by an individual for kilometres driven in the year for the purpose of earning income of the individual is the aggregate of
(a)  the product obtained by multiplying $0.52 by the number of those kilometres, up to and including 5,000;
(b)  the product obtained by multiplying $0.46 by the number of those kilometres in excess of 5,000; and
(c)  the product obtained by multiplying $0.04 by the number of those kilometres driven in the Yukon Territory, the Northwest Territories or Nunavut.
s. 133.2.1R1; O.C. 1697-92, s. 52; O.C. 1463-2001, s. 43; O.C. 1470-2002, s. 23; O.C. 1155-2004, s. 16; O.C. 1149-2006, s. 15; O.C. 1116-2007, s. 13; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 6.
© Gouvernement du Québec