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 - Taxation Act

Section 1029.8.21.40
Disposition versions

Full text
1029.8.21.40. (Repealed).
2001, c. 51, s. 103; 2009, c. 15, s. 224.
1029.8.21.40. Where a corporation or, if the corporation is a member of an associated group, another member of that group reduces its assets by any transaction in a taxation year and, but for that reduction, the corporation would not be a qualified corporation by reason of section 1029.8.21.37, the assets are deemed for the purposes of this division not to have been so reduced unless the Minister decides otherwise.
2001, c. 51, s. 103.
© Gouvernement du Québec