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 487.0.4
Disposition versions

Full text
487.0.4. The first paragraph of section 487 and sections 487.0.2 and 487.0.2.1 do not apply to a taxpayer, in respect of a farming business, for a taxation year in which the taxpayer died or where at the end of the year the taxpayer is not resident in Canada and not carrying on business through a fixed place of business in Canada.
1991, c. 25, s. 79; 1993, c. 16, s. 197; 1996, c. 39, s. 273; 2017, c. 1, s. 129.
487.0.4. Section 487.0.2 and the first paragraph of section 487 do not apply to a taxpayer, in respect of a farming business, for a taxation year in which the taxpayer died or where at the end of the year the taxpayer is not resident in Canada and not carrying on business through a fixed place of business in Canada.
1991, c. 25, s. 79; 1993, c. 16, s. 197; 1996, c. 39, s. 273.
© Gouvernement du Québec