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 314
Disposition versions

Full text
314. A payment or transfer to another person, according to the taxpayer’s instructions or with the taxpayer’s consent, of money, rights or property for the benefit of the taxpayer or for that of the other person (otherwise than by partition of a retirement pension pursuant to sections 158.3 to 158.8 of the Act respecting the Québec Pension Plan (chapter R-9) or any comparable provision of a similar plan, within the meaning of that Act) is deemed received by the taxpayer and must be included in computing the taxpayer’s income to the extent that it would be if the payment or transfer had been made to the taxpayer.
1972, c. 23, s. 288; 1972, c. 26, s. 43; 1989, c. 77, s. 28; 1995, c. 1, s. 34; 2001, c. 7, s. 42; 2009, c. 15, s. 77; 2013, c. 10, s. 24.
314. A payment or transfer to another person, according to the taxpayer’s instructions or with the taxpayer’s consent, of money, rights or property for the benefit of the taxpayer or for that of the other person, otherwise than by partition of a retirement pension pursuant to sections 158.3 to 158.8 of the Act respecting the Québec Pension Plan (chapter R-9) or any comparable provision of a similar plan, within the meaning of that Act, or of a prescribed provincial pension plan, is deemed received by the taxpayer and shall be included in computing the taxpayer’s income to the extent that it would be if the payment or transfer had been made to the taxpayer.
1972, c. 23, s. 288; 1972, c. 26, s. 43; 1989, c. 77, s. 28; 1995, c. 1, s. 34; 2001, c. 7, s. 42; 2009, c. 15, s. 77.
314. A payment or transfer to another person, by or with the consent of the taxpayer, of money, rights or property for the benefit of the taxpayer or for that of the other person, otherwise than by partition of a retirement pension pursuant to sections 158.3 to 158.8 of the Act respecting the Québec Pension Plan (chapter R-9) or any comparable provision of a similar plan, within the meaning of that Act, or of a prescribed provincial pension plan, is deemed received by the taxpayer and shall be included in computing the taxpayer’s income to the extent that it would be if the payment or transfer had been made to the taxpayer.
1972, c. 23, s. 288; 1972, c. 26, s. 43; 1989, c. 77, s. 28; 1995, c. 1, s. 34; 2001, c. 7, s. 42.
© Gouvernement du Québec