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I-3, r. 1 - Regulation respecting the Taxation Act
Table of Contents
- TITLE I INTERPRETATION AND RULES OF GENERAL APPLICATION
- TITLE II INCOME EARNED IN QUÉBEC AND INCOME EARNED IN QUÉBEC AND ELSEWHERE BY AN INDIVIDUAL RESIDENT IN QUÉBEC
- TITLE III PLAN FOR THE INSURANCE OF PERSONS
- TITLE IV AMOUNTS NOT INCLUDED IN COMPUTING INCOME
- TITLE V BENEFIT RELATED TO THE OPERATION OF AN AUTOMOBILE
- TITLE VI EMPLOYEE BENEFIT PLANS
- TITLE VII SALARY DEFERRAL ARRANGEMENTS
- TITLE VIII CAPITAL COST OF AN EMPLOYEE’S MOTOR VEHICLE OR AIRCRAFT
- TITLE IX PENSION PLANS
- TITLE X CAPITAL COST OF AN EMPLOYEE’S MUSICAL INSTRUMENT
- TITLE XI AMOUNTS TO BE INCLUDED
- CHAPTER I GENERAL RULES AND SPECIFIC AMOUNTS
- CHAPTER II ACCRUED INTEREST ON A PRESCRIBED DEBT OBLIGATION
- CHAPTER III PRESCRIBED CONTRACT
- CHAPTER IV AMOUNTS TO BE INCLUDED IN RESPECT OF A LIFE INSURANCE POLICY OR AN ANNUITY CONTRACT
- CHAPTER V TRANSITION AMOUNT IN RESPECT OF UNPAID CLAIMS RESERVE
- CHAPTER VI DISPOSITION OF DEPRECIABLE PROPERTY
- CHAPTER VII DISPOSITION OF VESSELS
- CHAPTER VIII DEVELOPMENT BONDS
- CHAPTER IX INDEXED DEBT OBLIGATIONS
- CHAPTER X LEASING PROPERTIES
- CHAPTER XI AMOUNT OWING BY A PERSON NOT RESIDENT IN CANADA
- TITLE XII ALLOWANCES IN RESPECT OF CAPITAL COST
- TITLE XIII DEPRECIATION WITH RESPECT TO FARMING AND FISHING
- TITLE XIV TERMINAL LOSS
- TITLE XV ALLOWANCE FOR THE USE OF AN AUTOMOBILE
- TITLE XVI OTHER DEDUCTIONS
- CHAPTER I PRESCRIBED RESERVE AMOUNT AND RECOVERY RATE
- CHAPTER II MINING TAXES
- CHAPTER III DEDUCTION IN RESPECT OF RESOURCE PROFITS
- CHAPTER IV ALLOWANCES
- CHAPTER V QUADRENNIAL SURVEY AND REPRESENTATION EXPENSES
- CHAPTER VI PROPERTY GIVING ENTITLEMENT TO THE ADDITIONAL DEDUCTION IN RESPECT OF CERTAIN INVESTMENTS
- CHAPTER VI.1 PROPERTY GIVING ENTITLEMENT TO ANOTHER DEDUCTION IN RESPECT OF CERTAIN INVESTMENTS
- CHAPTER VII DISABILITY-RELATED MODIFICATIONS AND EQUIPMENT, INTEREST REPAYMENT AND ANNUITY CONTRACTS
- CHAPTER VIII UNPAID CLAIMS RESERVE ADJUSTMENT
- CHAPTER IX INTEREST AND LOANS
- TITLE XVII SPECIAL CASES
- TITLE XVIII SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT
- TITLE XIX CAPITAL GAINS AND CAPITAL LOSSES
- TITLE XX OTHER SOURCES OF INCOME
- TITLE XXI RULES RESPECTING THE COMPUTATION OF INCOME
- CHAPTER I CAPITAL RETURN
- CHAPTER II PRESCRIBED ASSISTANCE PROGRAM
- CHAPTER III PRESCRIBED LEGISLATIVE PROVISIONS
- CHAPTER IV INDIVIDUALS RESIDING IN REMOTE AREAS
- CHAPTER V FLOW-THROUGH SHARES
- CHAPTER VI ALLOWANCE FOR DEPLETION
- CHAPTER VII SUBSIDY, ASSISTANCE, PRESCRIBED SHARE AND OTHER DEDUCTIONS
- CHAPTER VIII DEDUCTION OF CERTAIN EXPENSES
- CHAPTER IX PRESCRIBED FOREST MANAGEMENT PLAN
- CHAPTER X INTER VIVOS TRANSFER
- CHAPTER XI (Revoked)
- CHAPTER XII DROUGHT REGIONS AND REGIONS OF FLOOD OR EXCESSIVE MOISTURE
- CHAPTER XIII INTEREST RATES
- TITLE XXII AMOUNTS NOT INCLUDED IN COMPUTING INCOME
- TITLE XXIII CORPORATIONS
- TITLE XXIV TRUSTS
- TITLE XXV COMPUTATION OF TAXABLE INCOME
- CHAPTER I (Revoked)
- CHAPTER II (Revoked)
- CHAPTER III GIFTS
- CHAPTER IV ADDITIONAL DEDUCTION IN RESPECT OF CERTAIN EXPLORATION EXPENSES INCURRED IN QUÉBEC
- CHAPTER V ADDITIONAL DEDUCTION IN RESPECT OF CERTAIN SURFACE MINING EXPLORATION EXPENSES OR OIL AND GAS EXPLORATION EXPENSES INCURRED IN QUÉBEC
- CHAPTER VI ADDITIONAL DEDUCTION IN RESPECT OF CERTAIN EXPLORATION EXPENSES INCURRED IN THE NEAR NORTH AND FAR NORTH OF QUÉBEC
- CHAPTER VII CAPITAL GAINS EXEMPTION
- CHAPTER VIII LOSSES AND OTHER DEDUCTIONS
- CHAPTER IX DIVIDENDS OF A FOREIGN AFFILIATE
- TITLE XXVI COMPUTATION OF THE TAX OF INDIVIDUALS
- TITLE XXVII BUSINESSES CARRIED ON IN CANADA OR IN QUÉBEC AND ELSEWHERE
- TITLE XXVIII PRESCRIBED VENTURE CAPITAL CORPORATIONS
- TITLE XXIX SCIENTIFIC RESEARCH TAX CREDIT
- TITLE XXX MINIMUM REPLACEMENT TAX
- TITLE XXXI CHANGE OF RESIDENCE
- TITLE XXXI.1 (Revoked)
- TITLE XXXII INSURANCE CORPORATION
- CHAPTER I APPLICATION
- CHAPTER II INTERPRETATION
- CHAPTER III CANADIAN INVESTMENT FUND OF AN INSURER
- CHAPTER IV CANADIAN INVESTMENT FUND FOR THE YEAR OF AN INSURER
- CHAPTER V LIFE INSURANCE SURPLUS FACTOR OF AN INSURER
- CHAPTER VI EQUITY LIMIT OF AN INSURER
- CHAPTER VII VALUATION AND VALUE FOR THE YEAR OF PROPERTY
- CHAPTER VIII PROPERTY USED OR HELD IN THE COURSE OF CARRYING ON AN INSURANCE BUSINESS IN CANADA
- CHAPTER IX INTERPRETATION AND GENERAL
- CHAPTER X DESIGNATED INSURANCE PROPERTY
- CHAPTER XI AMOUNT TO BE INCLUDED IN COMPUTING AN INSURER’S INCOME
- CHAPTER XII PRESCRIBED CORPORATION
- CHAPTER XIII CAPITAL COST OF DEPRECIABLE PROPERTY ACQUIRED BEFORE 1969
- CHAPTER XIV AMORTIZED COST OF A LOAN OR LENDING ASSET OF AN INSURER
- CHAPTER XV DEDUCTIBLE RESERVES
- CHAPTER XVI INCOME FROM PARTICIPATING LIFE INSURANCE BUSINESS
- CHAPTER XVII OTHER DEDUCTIONS
- CHAPTER XVIII AMOUNT TO BE INCLUDED IN RESPECT OF LIFE INSURANCE POLICIES
- CHAPTER XIX AMOUNTS DEEMED TO HAVE BEEN DEDUCTED BY AN INSURER
- CHAPTER XX AMOUNTS TO BE INCLUDED IN RESPECT OF CERTAIN PROPERTY OF AN INSURER
- CHAPTER XXI (Revoked)
- TITLE XXXIII FINANCIAL INSTITUTIONS
- TITLE XXXIV TAX SHELTER INVESTMENT
- TITLE XXXV PROFIT SHARING PLANS AND OTHER SPECIAL INCOME ARRANGEMENTS
- CHAPTER I GENERALITIES
- CHAPTER I.1 EMPLOYEE LIFE AND HEALTH TRUSTS
- CHAPTER II RETIREMENT COMPENSATION ARRANGEMENTS
- CHAPTER III REGISTERED EDUCATION SAVINGS PLANS
- CHAPTER IV REGISTERED RETIREMENT INCOME FUNDS
- CHAPTER V ELECTION IN RESPECT OF A UNIT IN A QUALIFIED TRUST
- CHAPTER VI REGISTERED SUPPLEMENTARY UNEMPLOYMENT BENEFIT PLANS
- CHAPTER VII STOCK SAVINGS PLAN
- CHAPTER VIII LIFE INSURANCE POLICIES
- TITLE XXXVI CHARITIES
- TITLE XXXVII PRESCRIBED PERSONS
- TITLE XXXVII.1 PROPERTY AND PRESCRIBED CONDITIONS
- TITLE XXXVIII ADMINISTRATION
- TITLE XXXIX INFORMATION RESPECTING TAX SHELTERS
- TITLE XXXIX.1 CERTIFICATE FROM REVENU QUÉBEC
- TITLE XL INFORMATION
- TITLE XLI CLASSES OF PROPERTY
- TITLE XLII INCOME EARNED IN QUÉBEC BY AN INDIVIDUAL RESIDENT IN CANADA OUTSIDE QUÉBEC
- TITLE XLIII INCOME EARNED IN QUEBEC BY AN INDIVIDUAL NOT RESIDENT IN CANADA
- CHAPTER I GENERAL RULE
- CHAPTER II ESTABLISHMENTS IN SEVERAL JURISDICTIONS
- CHAPTER III BUS AND TRUCK TRANSPORTATION BUSINESS
- CHAPTER IV LOSSES ATTRIBUTABLE TO AN ESTABLISHMENT IN QUÉBEC
- CHAPTER V PROCEEDS OF THE DISPOSITION OF A RIGHT TO A SHARE OF THE INCOME OR LOSS OF A PARTNERSHIP ATTRIBUTABLE TO AN ESTABLISHMENT IN QUÉBEC
- CHAPTER VI INCOME EARNED IN CANADA
- TITLE XLIV INVESTMENT INSTITUTIONS
- TITLE XLV ADDITIONAL TAX FOR MANUFACTURERS OF TOBACCO PRODUCTS
- TITLE XLVI TAX ON CAPITAL AND COMPENSATORY TAX
- TITLE XLVII FINAL PROVISIONS
- SCHEDULE A
- SCHEDULE B
- SCHEDULE C (Revoked)
