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

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22R9. For the purposes of section 22R8, “gross revenue” does not include interest on a bond, debenture or obligation secured by hypothecary claim, mortgage, or dividends, rentals or royalties from property that is not used in connection with the business of the individual.
s. 22R6; O.C. 1981-80, s. 22R6; R.R.Q., 1981, c. I-3, r. 1, s. 22R6; O.C. 1466-98, s. 4; O.C. 134-2009, s. 1.