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 851.27.1
Disposition versions

Full text
851.27.1. Sections 119.2 to 119.11 apply to a congregation or one of the business agencies of the congregation that is a corporation as if, except for the purposes of paragraph a of section 119.4 and of section 119.5 other than paragraphs a and c thereof, the property of the congregation and that of its business agencies were not deemed to be the property of a trust and as if this chapter were read without reference to section 851.26.
1995, c. 49, s. 188; 1997, c. 3, s. 71; 2001, c. 53, s. 177; 2017, c. 1, s. 248.
851.27.1. Sections 119.2 to 119.11 apply to a congregation or one of the business agencies of the congregation that is a corporation as if, except for the purposes of paragraph a of section 119.4 and of section 119.5 other than paragraphs a and c thereof, the property of the congregation and that of its business agencies were not deemed to be the property of an inter vivos trust and as if this chapter were read without reference to section 851.26.
1995, c. 49, s. 188; 1997, c. 3, s. 71; 2001, c. 53, s. 177.
© Gouvernement du Québec