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 851.22.4r11
Disposition versions

Full text
851.22.4R11. For the purpose of computing an amount under Division III in respect of a specified debt obligation for a taxation year of a taxpayer that ends before 1 October 1997, no reduction is to be made on account of the possible or actual failure of the debtor to make any payments under the obligation.
O.C. 390-2012, s. 64.
© Gouvernement du Québec