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Detailled 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 (Revoked).
- 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
- CHAPTER I DEDUCTIONS
- CHAPTER II INTERPRETATION
- CHAPTER III CLASSES OF PROPERTY
- DIVISION I GENERAL ALLOWANCES
- DIVISION I.1 PROPERTY OF CLASS 1
- DIVISION II LEASEHOLD INTERESTS
- DIVISION III PATENTS, CONCESSIONS AND LICENCES
- DIVISION III.1 PROPERTY OF CLASS 14.1
- DIVISION IV PROPERTY USED IN TIMBER LIMITS
- DIVISION V PROPERTY OF CLASSES 24, 27, 29 AND 34
- DIVISION VI SPECIFIED ENERGY PROPERTY
- DIVISION VII PROPERTY OF CLASS 38
- DIVISION VIII PROPERTY OF CLASS 39
- DIVISION IX PROPERTY OF CLASS 40
- DIVISION X GRAIN STORAGE
- DIVISION XI VESSELS
- DIVISION XII OFFSHORE DRILLING VESSELS
- DIVISION XIII FISHING VESSELS
- DIVISION XIV MINES
- DIVISION XIV.1 CLASS 47 PROPERTY
- DIVISION XV LEASING PROPERTIES
- DIVISION XVI RENTAL PROPERTIES
- DIVISION XVII LEASING PROPERTIES
- DIVISION XVIII RAILWAY AND RELATED PROPERTY
- DIVISION XIX CERTIFIED PRODUCTIONS
- DIVISION XX CANADIAN FILM OR VIDEO PRODUCTIONS
- DIVISION XXI MOTION PICTURE FILMS AND VIDEO TAPES
- DIVISION XXII YEAR 2000 COMPUTER HARDWARE AND SYSTEMS SOFTWARE
- DIVISION XXIII COMPUTER TAX SHELTER PROPERTY
- DIVISION XXIV PROPERTY ACQUIRED DURING THE YEAR
- CHAPTER IV RULES RESPECTING CLASSES OF PROPERTY
- DIVISION I ELECTION BY A TAXPAYER
- DIVISION II TRANSFER OF PROPERTY FROM CLASS 40 TO CLASS 10
- DIVISION III TRANSFER OF PROPERTY TO CLASS 8, 10 OR 43
- DIVISION IV ELECTRICAL PLANT USED FOR MINING
- DIVISION V (Revoked).
- DIVISION VI PROPERTY ACQUIRED BY CERTAIN TRANSFERS, OR REORGANIZATIONS
- DIVISION VII MANUFACTURING AND PROCESSING BUSINESSES
- DIVISION VIII ADDITIONS AND ALTERATIONS
- CHAPTER V SEPARATE CLASSES
- CHAPTER VI PROPERTY NOT INCLUDED
- CHAPTER VII SPECIAL CASES
- 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 VI.2 ADDITIONAL DEDUCTION FOR VESSELS
- CHAPTER VI.3 PROPERTY GIVING ENTITLEMENT TO AN ADDITIONAL DEDUCTION OF 35% OR 60% IN RESPECT OF CERTAIN INVESTMENTS
- CHAPTER VI.4 PROPERTY GIVING ENTITLEMENT TO AN ADDITIONAL DEDUCTION OF 30% IN RESPECT OF CERTAIN INVESTMENTS
- CHAPTER VII DISABILITY-RELATED MODIFICATIONS AND EQUIPMENT, INTEREST REPAYMENT AND ANNUITY CONTRACTS
- CHAPTER VIII (Revoked).
- 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
- DIVISION I GENERALITIES
- DIVISION II COMPUTATION OF ALLOWANCE FOR DEPLETION
- DIVISION III COMPUTATION OF RESOURCE PROFITS
- DIVISION IV MINING EXPLORATION DEPLETION ALLOWANCE
- DIVISION V DEPLETION ALLOWANCE FOR OIL AND GAS EXPLORATION
- DIVISION VI COMPUTATION OF EARNED DEPLETION BASE
- DIVISION VII ADDITIONAL ALLOWANCE IN RESPECT OF CERTAIN EXPLORATION EXPENSES
- DIVISION VIII ADDITIONAL ALLOWANCES IN RESPECT OF CERTAIN OIL OR GAS WELLS
- DIVISION IX ADDITIONAL ALLOWANCES IN RESPECT OF CERTAIN MINES
- DIVISION X ADDITIONAL ALLOWANCE IN RESPECT OF CERTAIN PROPERTY
- DIVISION XI ADDITIONAL ALLOWANCE WITH RESPECT TO CERTAIN EXPLORATION EXPENSES INCURRED IN QUÉBEC
- DIVISION XII AMALGAMATIONS AND WINDING-UP
- 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
- CHAPTER I GENERAL RULE
- CHAPTER II ESTABLISHMENTS IN SEVERAL JURISDICTIONS
- CHAPTER III SPECIAL CASES
- DIVISION I INSURANCE CORPORATIONS
- DIVISION II BANKS AND FEDERAL CREDIT UNIONS
- DIVISION III TRUST OR LOAN CORPORATIONS
- DIVISION IV RAILWAY CORPORATIONS
- DIVISION V AIRLINE CORPORATIONS
- DIVISION VI GRAIN ELEVATOR CORPORATIONS
- DIVISION VII BUS AND TRUCK TRANSPORTATION CORPORATIONS
- DIVISION VIII CORPORATIONS OPERATING A PIPELINE
- DIVISION IX NAVIGATION CORPORATIONS
- DIVISION X DIVERSIFIED BUSINESS CORPORATIONS
- CHAPTER IV FOREIGN CORPORATIONS
- TITLE XXVII.1 CORPORATIONS IN THE PRIMARY AND MANUFACTURING SECTORS
- 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 (Revoked).
- CHAPTER II (Revoked).
- CHAPTER III (Revoked).
- CHAPTER IV (Revoked).
- CHAPTER V (Revoked).
- CHAPTER VI (Revoked).
- CHAPTER VII (Revoked).
- CHAPTER VIII (Revoked).
- CHAPTER IX INTERPRETATION AND GENERAL
- DIVISION I DEFINITIONS
- DIVISION II CANADIAN INVESTMENT FUND OF AN INSURER
- DIVISION III EQUITY LIMIT OF AN INSURER
- DIVISION IV GROSS CANADIAN LIFE INVESTMENT INCOME OF AN INSURER
- DIVISION V INVESTMENT PROPERTY OF AN INSURER
- DIVISION VI VALUE OF A PROPERTY OF A PERSON OR PARTNERSHIP
- DIVISION VII MEAN CANADIAN INVESTMENT FUND OF AN INSURER
- DIVISION VIII 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 (Revoked).
- CHAPTER XVII (Revoked).
- CHAPTER XVIII AMOUNT TO BE INCLUDED IN RESPECT OF LIFE INSURANCE POLICIES
- CHAPTER XIX (Revoked).
- 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 (Revoked).
- 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 XLIV.1 SPECIAL TAX RELATING TO THE ADDITIONAL DEDUCTION OF 35% OR 60% IN RESPECT OF CERTAIN INVESTMENTS
- TITLE XLV ADDITIONAL TAX FOR MANUFACTURERS OF TOBACCO PRODUCTS
- TITLE XLVI TAX ON CAPITAL AND COMPENSATORY TAX
- TITLE XLVII FINAL PROVISIONS
