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 737.18.38
Disposition versions

Full text
737.18.38. For the purposes of section 737.18.37, the paid-up capital of a corporation for a taxation year is the corporation’s paid-up capital that would be determined for that year in accordance with Book III of Part IV if no reference were made to section 1138.2.6.
2017, c. 29, s. 115.
© Gouvernement du Québec