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 1129.45.3.6
Disposition versions

Full text
1129.45.3.6. In this Part,
“base period” has the meaning assigned by the first paragraph of section 1029.8.36.72.1;
“recognized business” has the meaning assigned by the first paragraph of section 1029.8.36.72.1;
“salary or wages” has the meaning assigned by the first paragraph of section 1029.8.36.72.1.
For the purposes of this Part, a reference to a calendar year ending in a taxation year includes a reference to a calendar year ending coincidentally with that taxation year.
2001, c. 51, s. 218; 2007, c. 12, s. 304.
1129.45.3.6. In this Part,
“base period” has the meaning assigned by the first paragraph of section 1029.8.36.72.1;
“Minister” means the Minister of Revenue;
“recognized business” has the meaning assigned by the first paragraph of section 1029.8.36.72.1;
“salary or wages” has the meaning assigned by the first paragraph of section 1029.8.36.72.1;
“taxation year” has the meaning assigned by Part I.
For the purposes of this Part, a reference to a calendar year ending in a taxation year includes a reference to a calendar year ending coincidentally with that taxation year.
2001, c. 51, s. 218.
© Gouvernement du Québec