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-4 - Act respecting the application of the Taxation Act

Section 51.2
Disposition versions

Full text
51.2. Sections 59 to 88.2 do not apply in respect of a disposition by a person not resident in Canada of a property
(a)  that the person last acquired before 27 April 1995;
(b)  that would not be a taxable Québec property immediately before the disposition if sections 1087 to 1096.2 of the Taxation Act (chapter I-3) were read as they applied in respect of dispositions that occurred on 26 April 1995; and
(c)  that would be a taxable Québec property immediately before the disposition if sections 1087 to 1096.2 of the Taxation Act were read as they applied in respect of dispositions that occurred on 1 January 1996.
2001, c. 7, s. 172; 2004, c. 8, s. 212.
51.2. Sections 59 to 88.2 do not apply to a disposition by a person not resident in Canada of a taxable Québec property that would not be a taxable Québec property immediately before the disposition if sections 1087 to 1096.2 of the Taxation Act (chapter I-3) were read as they applied in respect of dispositions that occurred on 26 April 1995.
2001, c. 7, s. 172.
© Gouvernement du Québec