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 1118
Disposition versions

Full text
1118. The presumption provided in sections 504 to 510 in respect of the payment or receipt of a dividend does not apply if the corporation, at the time where such presumption would apply, is a mutual fund corporation.
1972, c. 23, s. 833; 1975, c. 22, s. 251; 1996, c. 39, s. 273; 1997, c. 3, s. 71.
© Gouvernement du Québec