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 22r2
Disposition versions
22R2. For the purposes of section 22R1, where the individual is an individual referred to in any of sections 726.42, 726.43 to 726.43.2, 737.16 and 737.18.10 of the Act, the individual’s income earned in Québec, computed for a taxation year under that section 22R1, must be increased by the amount that is included in computing the individual’s taxable income for the year under any of sections 726.43 to 726.43.2 of the Act and reduced by the part, not otherwise deducted in computing the individual’s income earned in Québec, of the amount that is deducted in computing the individual’s taxable income for the year under any of sections 726.42, 737.16 and 737.18.10 of the Act, and the individual’s income earned in Québec and elsewhere, determined for the year under that section 22R1, must be increased by the amount that is included in computing the individual’s taxable income for the year and reduced by the amount that is deducted in computing the individual’s taxable income for the year.
22R2. For the purposes of section 22R1, where the individual is an individual referred to in any of sections 726.42, 726.43 to 726.43.2, 737.16 and 737.18.10 of the Act, the individual’s income earned in Québec, computed for a taxation year under that section 22R1, must be increased by the amount that is included in computing the individual’s taxable income for the year under any of sections 726.43 to 726.43.2 of the Act and reduced by the part, not otherwise deducted in computing the individual’s income earned in Québec, of the amount that is deducted in computing the individual’s taxable income for the year under any of sections 726.42, 737.14, 737.16 and 737.18.10 of the Act, and the individual’s income earned in Québec and elsewhere, determined for the year under that section 22R1, must be increased by the amount that is included in computing the individual’s taxable income for the year and reduced by the amount that is deducted in computing the individual’s taxable income for the year.
22R2. For the purposes of section 22R1, where the individual is an individual referred to in any of sections 726.33, 726.35, 726.42, 726.43, 737.16 and 737.18.10 of the Act, the individual’s income earned in Québec, computed for a taxation year under that section 22R1, must be increased by the amount that is included in computing the individual’s taxable income for the year under section 726.35 or 726.43 of the Act and reduced by the part, not otherwise deducted in computing the individual’s income earned in Québec, of the amount that is deducted in computing the individual’s taxable income for the year under any of sections 726.33, 726.42, 737.14, 737.16 and 737.18.10 of the Act, and the individual’s income earned in Québec and elsewhere, determined for the year under that section 22R1, must be increased by the amount that is included in computing the individual’s taxable income for the year and reduced by the amount that is deducted in computing the individual’s taxable income for the year.
22R2. For the purposes of section 22R1, where the individual is an individual referred to in any of sections 726.33, 726.35, 737.16 and 737.18.10 of the Act, the individual’s income earned in Québec, computed for a taxation year under that section 22R1, is increased by the amount that is included by the individual in computing the individual’s taxable income for the year under section 726.35 of the Act and reduced by the part, not otherwise deducted in computing the individual’s income earned in Québec, of the amount deducted by the individual in computing taxable income for the year under any of sections 726.33, 737.14, 737.16 and 737.18.10 of the Act, and the individual’s income earned in Québec and elsewhere, determined for the year under that section 22R1, is increased by the amount that is included by the individual in computing taxable income for the year and reduced by the amount that is deducted by the individual in computing taxable income for the year.
