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 488
Disposition versions

Full text
488. A taxpayer shall not include, in computing his income for a taxation year, the amounts provided for in this title or the regulations.
Such amounts include those that sections 218 to 220 provide are not to be included in computing income and the payments that Title I of Book VII provides are not to be included in computing income.
1972, c. 23, s. 386; 1993, c. 64, s. 36; 2000, c. 5, s. 116.
© Gouvernement du Québec