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I-3 -
Detailled Table of Contents
- PART I INCOME TAX
- BOOK I INTERPRETATION AND RULES OF GENERAL APPLICATION
- TITLE I INTERPRETATION
- TITLE II RULES OF GENERAL APPLICATION
- CHAPTER I GENERALITIES
- CHAPTER I.1 RULES RELATING TO GIFTS
- CHAPTER II DEEMED RESIDENCE
- CHAPTER III ESTABLISHMENT
- CHAPTER IV NON-ARM’S LENGTH AND RELATED PERSONS AND GROUPS
- CHAPTER IV.1 AFFILIATED PERSONS
- CHAPTER IV.2 LOSS RESTRICTION EVENT
- CHAPTER V CONTROL OF A CORPORATION
- CHAPTER V.0.1 ATTRIBUTE TRADING
- CHAPTER V.I DIVIDEND DEEMED TO BE INTEREST
- CHAPTER V.2 MAKING CERTAIN ELECTIONS
- CHAPTER V.3 USE OF THE CANADIAN CURRENCY OR OF A FUNCTIONAL CURRENCY
- CHAPTER V.4 USE OF CRYPTOASSETS
- CHAPTER VI TERM PREFERRED SHARES
- CHAPTER VI.1 SHORT-TERM PREFERRED SHARES
- CHAPTER VI.2 TAXABLE PREFERRED SHARES
- CHAPTER VI.3 Repealed, 1993, c. 16, s. 14.
- CHAPTER VI.4 GRANDFATHERED SHARES
- CHAPTER VII INCOME BONDS
- CHAPTER VIII SPECIFIED SHAREHOLDERS AND CANADIAN CONTROLLED PRIVATE CORPORATIONS
- CHAPTER IX ASSOCIATED CORPORATIONS
- CHAPTER X AMORTIZED COST OF A LOAN OR LENDING ASSET
- CHAPTER XI TRANSFER OR LENDING OF SECURITIES
- CHAPTER XII QUÉBEC SALES TAX AND GOODS AND SERVICES TAX
- CHAPTER XIII Repealed, 2000, c. 5, s. 20.
- CHAPTER XIV Repealed, 2013, c. 10, s. 15.
- CHAPTER XV Repealed, 2012, c. 8, s. 40.
- CHAPTER XVI QUALIFYING TRUST ANNUITY
- BOOK II LIABILITY FOR TAX
- BOOK III COMPUTATION OF INCOME
- TITLE I BASIC RULES
- TITLE II INCOME OR LOSS FROM AN OFFICE OR EMPLOYMENT
- CHAPTER I BASIC RULES
- CHAPTER II INCLUSIONS
- DIVISION I GENERALITIES
- DIVISION II FRINGE BENEFITS
- DIVISION II.1 GRATUITIES
- DIVISION III INCOME INSURANCE BENEFITS
- DIVISION III.1 MULTI-EMPLOYER INSURANCE PLAN
- DIVISION III.2 CANADIAN FORCES MEMBERS AND VETERANS
- DIVISION IV Repealed, 1993, c. 64, s. 17.
- DIVISION V PROFIT SHARING PLANS
- DIVISION V.1 EMPLOYEE BENEFIT PLANS AND EMPLOYEE TRUSTS
- DIVISION V.2 SALARY DEFERRAL ARRANGEMENTS
- DIVISION VI AGREEMENT TO ISSUE SECURITIES TO EMPLOYEES
- DIVISION VII Repealed, 2007, c. 12, s. 25.
- DIVISION VIII GOODS AND SERVICES TAX OR QUÉBEC SALES TAX REBATE
- CHAPTER III DEDUCTIONS
- DIVISION I RULES OF APPLICATION
- DIVISION II Repealed, 1993, c. 64, s. 19.
- DIVISION III SALESMEN’S EXPENSES AND TRAVEL EXPENSES
- DIVISION IV Repealed, 1997, c. 14, s. 24.
- DIVISION V PENSION, RETIREMENT AND EMPLOYMENT INSURANCE PLANS
- DIVISION V.1 PROFESSIONAL OR MALPRACTICE LIABILITY INSURANCE
- DIVISION V.2 TRADESPERSONS AND APPRENTICE MECHANICS
- DIVISION VI MISCELLANEOUS
- TITLE III INCOME OR LOSS FROM A BUSINESS OR PROPERTY
- CHAPTER I BASIC RULES
- CHAPTER II INCLUSIONS
- DIVISION I SPECIFIC AMOUNTS
- DIVISION II DISPOSITION OF DEPRECIABLE PROPERTY
- DIVISION II.I INCLUSIONS IN RESPECT OF CERTAIN INVESTMENTS
- DIVISION II.2 AMOUNT TO BE INCLUDED IN RESPECT OF THE SUPPLEMENTARY DEDUCTION FOR CERTAIN INVESTMENTS
- DIVISION III (Repealed).
- DIVISION IV BENEFITS CONFERRED ON A SHAREHOLDER
- DIVISION IV.1 DEVELOPMENT BONDS
- DIVISION IV.2 SMALL BUSINESS BOND
- DIVISION V AMOUNTS INCLUDING CAPITAL AND INTEREST
- DIVISION V.1 LEASING PROPERTIES
- DIVISION VI Repealed, 2001, c. 53, s. 40.
- DIVISION VII AMOUNT OWING BY A PERSON NOT RESIDENT IN CANADA
- DIVISION VIII DEEMED INTEREST INCOME
- CHAPTER III DEDUCTIONS
- DIVISION I GENERALITIES
- DIVISION II RETIREMENT PLANS
- DIVISION II.1 RETIREMENT COMPENSATION ARRANGEMENT
- DIVISION II.2 EMPLOYEE LIFE AND HEALTH TRUST
- DIVISION III DOUBTFUL OR BAD DEBTS AND CREDIT RISKS
- DIVISION IV INCOME TAX, DUTIES AND OTHER PAYMENTS
- DIVISION V EXPENSES IN RESPECT OF CERTAIN SECURITIES
- DIVISION VI SALE OF CERTAIN PROPERTY
- DIVISION VII RESERVES
- DIVISION VIII REPRESENTATION EXPENSES
- DIVISION VIII.1 ADDITIONAL DEDUCTION IN RESPECT OF CERTAIN INVESTMENTS
- DIVISION VIII.2 SUPPLEMENTARY DEDUCTION IN RESPECT OF CERTAIN INVESTMENTS
- DIVISION VIII.2.1 OTHER DEDUCTION IN RESPECT OF CERTAIN INVESTMENTS
- DIVISION VIII.2.2 ADDITIONAL DEDUCTION RELATING TO CANADIAN VESSELS
- DIVISION VIII.2.3 ADDITIONAL DEDUCTION OF 35% OR 60% IN RESPECT OF CERTAIN INVESTMENTS
- DIVISION VIII.2.4 ADDITIONAL DEDUCTION OF 30% IN RESPECT OF CERTAIN INVESTMENTS
- DIVISION VIII.3 ADDITIONAL DEDUCTION RELATING TO PUBLIC TRANSIT PASSES
- DIVISION VIII.4 ADDITIONAL DEDUCTION RELATING TO THE ORGANIZATION OF AN INTERMUNICIPAL SHARED TRANSPORTATION SERVICE
- DIVISION VIII.5 ADDITIONAL DEDUCTION FOR TRANSPORTATION COSTS INCURRED BY REMOTE SMALL AND MEDIUM-SIZED BUSINESSES
- DIVISION IX OTHER DEDUCTIONS
- DIVISION X SOCIAL BENEFIT PLANS
- DIVISION X.1 EXPENDITURES MATCHABLE WITH A RIGHT TO RECEIVE PRODUCTION
- DIVISION X.2 STAPLED SECURITIES
- DIVISION XI RESTRICTIONS ON ADVERTISING EXPENSES
- DIVISION XII INTEREST AND CERTAIN PROPERTY TAXES
- DIVISION XII.0.1 TRANSITIONAL RULES RELATING TO AN INSURER
- DIVISION XII.1 WORKSPACE IN HOME
- DIVISION XII.1.1 EXPENSES FOR FOOD, BEVERAGES AND ENTERTAINMENT
- DIVISION XII.2 SUPERFICIAL LOSSES
- DIVISION XII.3 STRADDLE LOSSES
- DIVISION XIII BORROWINGS
- CHAPTER IV CEASING TO CARRY ON BUSINESS
- CHAPTER V SPECIAL CASES
- DIVISION I BANKS
- DIVISION II STATE AND FEDERAL CROWN BODIES
- DIVISION II.1 EMISSION ALLOWANCES
- DIVISION III FARMING BUSINESSES
- DIVISION IV BASIC HERD
- DIVISION V CERTAIN FARMING LOSSES
- DIVISION VI INSURANCE AGENTS AND BROKERS
- DIVISION VI.1 EMPLOYEE BENEFIT PLANS
- DIVISION VII Repealed, 1990, c. 59, s. 111.
- DIVISION VIII Repealed, 2021, c. 36, s. 59.
- DIVISION VIII.1 ADDITIONAL BUSINESS INCOME OF AN INDIVIDUAL
- DIVISION VIII.2 Repealed, 2015, c. 24, s. 43.
- DIVISION VIII.3 ADDITIONAL BUSINESS INCOME OF A CORPORATION
- DIVISION IX PROSPECTORS
- DIVISION X Repealed, 2015, c. 24, s. 51.
- DIVISION XI SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT
- DIVISION XII Repealed, 2000, c. 5, s. 60.
- DIVISION XIII Repealed, 2002, c. 9, s. 8.
- TITLE IV CAPITAL GAINS AND CAPITAL LOSSES
- CHAPTER I GENERAL RULES
- CHAPTER II DEFINITION OF CERTAIN EXPRESSIONS
- CHAPTER II.1 CAPITAL GAINS REDUCTION
- CHAPTER III COMPUTATION OF ADJUSTED COST BASE
- CHAPTER IV SPECIAL APPLICATIONS
- DIVISION I BALANCE OF THE ADJUSTED COST BASE
- DIVISION I.1 INTEREST IN A PARTNERSHIP
- DIVISION II GAINS OR LOSSES IN RESPECT OF FOREIGN CURRENCIES
- DIVISION II.1 GAINS RELATED TO CHARITABLE GIFTS OF FLOW-THROUGH SHARES
- DIVISION III GAINS OR LOSSES RELATING TO BONDS OR DEBENTURES
- DIVISION III.1 LOSSES DEEMED RELATED TO SHARES
- DIVISION III.2 DEDUCTION FROM BUSINESS INVESTMENT LOSS
- DIVISION III.3 RECOVERY OF BAD DEBTS
- DIVISION III.4 LOSSES DEEMED TO BE RELATED TO THE REPAYMENT OF ASSISTANCE
- DIVISION III.5 TRANSITIONAL RULES RELATING TO THE DISPOSITION OF PROPERTY INCLUDED IN CLASS 14.1 OF SCHEDULE B
- DIVISION IV DISPOSITION OF PRECIOUS PROPERTY
- DIVISION V WARRANTIES
- DIVISION VI DISPOSITION OF PRINCIPAL RESIDENCE
- DIVISION VI.1 LIFE ESTATE IN IMMOVABLE PROPERTY
- DIVISION VII CAPITAL REPLACEMENT PROPERTY
- DIVISION VII.1 REPLACEMENT SHARES
- DIVISION VIII PROPERTY HAVING MORE THAN ONE USE
- DIVISION IX PERSONAL-USE PROPERTY
- DIVISION X LOTTERIES
- DIVISION XI OPTIONS TO PURCHASE AND SELL
- DIVISION XII BAD DEBTS
- DIVISION XIII CONVERSION OF SHARES
- DIVISION XIII.1 EXCHANGE OF DEBT OBLIGATIONS
- DIVISION XIV MISCELLANEOUS CASES
- DIVISION XIV.1 Repealed, 2001, c. 7, s. 41.
- DIVISION XV ANTI-AVOIDANCE RULE
- TITLE V OTHER SOURCES OF INCOME
- TITLE VI DEDUCTIONS IN COMPUTING INCOME
- CHAPTER I RULES OF APPLICATION
- CHAPTER II MISCELLANEOUS CASES
- CHAPTER II.1 SPLITTING RETIREMENT INCOME
- CHAPTER III Repealed, 1997, c. 85, s. 66.
- CHAPTER IV CONTRIBUTIONS, PREMIUMS AND CERTAIN TRANSFERS
- CHAPTER IV.1 ADDITIONAL VOLUNTARY CONTRIBUTIONS
- CHAPTER V (Repealed, 2011, c. 6, s. 130)
- CHAPTER VI INCOME-AVERAGING ANNUITIES
- CHAPTER VI.0.1 INCOME-AVERAGING ANNUITIES RESPECTING INCOME FROM ARTISTIC ACTIVITIES
- CHAPTER VI.1 DEBT FORGIVENESS
- CHAPTER VII MOVING EXPENSES
- CHAPTER VII.1 INDIVIDUALS RESIDING IN REMOTE AREAS
- CHAPTER VIII Repealed, 1995, c. 1, s. 39.
- CHAPTER IX Repealed, 1984, c. 15, s. 83.
- CHAPTER IX.0.1 DEDUCTION FOR GOODS AND SERVICES TO SUPPORT A DISABLED PERSON
- CHAPTER IX.0.2 DEDUCTION TO WORKERS
- CHAPTER IX.0.3 INDEMNITIES RELATING TO CLINICAL TRIALS
- CHAPTER IX.1 Repealed, 1995, c. 63, s. 37.
- CHAPTER X DEVELOPMENT OF NATURAL RESOURCES
- DIVISION I GENERAL RULES
- DIVISION I.1 FLOW-THROUGH SHARES
- DIVISION II DEPLETION, AND EXPLORATION AND DEVELOPMENT EXPENSES
- DIVISION III CANADIAN EXPLORATION EXPENSES
- DIVISION IV CANADIAN DEVELOPMENT EXPENSES
- DIVISION IV.0.1 FOREIGN RESOURCE EXPENSE
- DIVISION IV.1 CANADIAN OIL AND GAS PROPERTY EXPENSE
- DIVISION IV.2 SUCCESSOR CORPORATIONS
- DIVISION IV.3 AT-RISK AMOUNT
- DIVISION V SPECIAL PROVISIONS
- TITLE VII RULES RELATING TO COMPUTATION OF INCOME
- CHAPTER I GENERAL RULES
- CHAPTER I.1 DEDUCTION OF CERTAIN EXPENSES
- CHAPTER II INADEQUATE CONSIDERATIONS AND ATTRIBUTION OF PROPERTY
- CHAPTER III DEATH OF A TAXPAYER
- CHAPTER IV INTER VIVOS TRANSFERS
- CHAPTER V CONSIDERATION FOR EXPROPRIATED PROPERTY
- CHAPTER VI SPECIAL RULES
- TITLE VIII AMOUNTS NOT INCLUDED IN COMPUTING INCOME
- TITLE IX CORPORATIONS RESIDENT IN CANADA AND THEIR SHAREHOLDERS
- CHAPTER I TAXABLE DIVIDENDS
- CHAPTER II SPECIAL RULES
- CHAPTER III DEEMED DIVIDENDS
- CHAPTER III.1 NON-ARM’S LENGTH DISPOSITION OF SHARES
- CHAPTER IV TRANSFERS TO A CORPORATION
- DIVISION I GENERALITIES
- DIVISION II VALUATION OF TRANSFERRED PROPERTY
- DIVISION III COST OF PROPERTY OR OF THE CONSIDERATION
- DIVISION IV TRANSFER BY A PARTNERSHIP
- DIVISION IV.1 CERTAIN TRANSFERS MADE BEFORE 26 MARCH 1997
- DIVISION IV.2 WINDING-UP OF THE BUSINESS OF A PARTNERSHIP WITHIN 60 DAYS
- DIVISION V Repealed, 2000, c. 5, s. 122.
- DIVISION VI EXCHANGE OF SHARES
- CHAPTER V REORGANIZATION OF CAPITAL
- CHAPTER VI AMALGAMATION
- CHAPTER VII WINDING-UP OF A CANADIAN SUBSIDIARY
- CHAPTER VIII WINDING-UP OF A CANADIAN CORPORATION
- CHAPTER IX DISSOLUTION OF A FOREIGN AFFILIATE
- CHAPTER IX.0.1 WINDING-UP THAT IS A SIFT TRUST WIND-UP EVENT
- CHAPTER IX.1 Repealed, 1995, c. 49, s. 146.
- CHAPTER X DEFINITIONS AND GENERAL PROVISIONS
- TITLE X SHAREHOLDERS OF CORPORATIONS AND BENEFICIARIES OF TRUSTS NOT RESIDENT IN CANADA AND HOLDERS OF OFFSHORE INVESTMENT FUND PROPERTY
- CHAPTER I FOREIGN AFFILIATE
- CHAPTER II DIVIDENDS RECEIVED FROM FOREIGN CORPORATIONS
- CHAPTER II.1 FOREIGN CORPORATION SPIN-OFFS
- CHAPTER III FOREIGN ACCRUAL PROPERTY INCOME
- CHAPTER IV ADJUSTED COST BASE OF SHARES IN A FOREIGN AFFILIATE
- CHAPTER V ELECTION RELATING TO THE DISPOSITION OF A SHARE
- CHAPTER V.1 SHARES HELD BY A PARTNERSHIP
- CHAPTER V.2 NON-RESIDENT CORPORATIONS WITHOUT SHARE CAPITAL
- CHAPTER V.3 SPECIFIED TRUSTS
- CHAPTER VI FOREIGN TRUSTS
- CHAPTER VI.1 OFFSHORE INVESTMENT FUNDS
- CHAPTER VI.2 FOREIGN COMMERCIAL TRUSTS
- CHAPTER VII SPECIAL RULES
- TITLE XI PARTNERSHIPS AND THEIR MEMBERS
- TITLE XII TRUSTS AND THEIR BENEFICIARIES
- CHAPTER I GENERALITIES
- CHAPTER II DEEMED DISPOSITION AND PAYMENT
- CHAPTER III DEDUCTIONS
- CHAPTER IV PREFERRED BENEFICIARY
- CHAPTER V RULES RESPECTING THE COMPUTATION OF INCOME OF A BENEFICIARY
- CHAPTER V.1 BENEFICIARY UNDER A DESIGNATED TRUST
- CHAPTER VI Repealed, 1990, c. 59, s. 239.
- CHAPTER VII TESTAMENTARY TRUST
- CHAPTER VIII DISPOSITION OF AN INTEREST
- CHAPTER IX ENVIRONMENTAL TRUSTS
- CHAPTER X QUALIFYING DISPOSITION
- BOOK IV COMPUTATION OF TAXABLE INCOME
- TITLE I RULE OF APPLICATION
- TITLE I.0.0.1 INCLUSION OF CERTAIN AMOUNTS
- TITLE I.0.1 DEDUCTED AMOUNTS TO BE INCLUDED IN COMPUTING INCOME
- TITLE I.1 Repealed, 1989, c. 5, s. 85.
- TITLE II Repealed, 1989, c. 5, s. 85.
- TITLE III Repealed, 1989, c. 5, s. 85.
- TITLE IV Repealed, 1989, c. 5, s. 85.
- TITLE IV.1 Repealed, 1989, c. 5, s. 85.
- TITLE V CHARITABLE GIFTS AND OTHER DEDUCTIONS
- TITLE V.0.1 DEDUCTION IN RESPECT OF TAX
- TITLE V.0.2 DEDUCTION IN RESPECT OF A RETROACTIVE PAYMENT
- TITLE V.1 SECURITIES OPTIONS, DEFERRED PROFIT SHARING PLANS AND OTHER PARTICULARS
- TITLE V.1.1 Repealed, 2004, c. 21, s. 106.
- TITLE VI Repealed, 1989, c. 5, s. 85.
- TITLE VI.0.1 Repealed, 2005, c. 23, s. 63.
- TITLE VI.1 Repealed, 2017, c. 29, s. 94.
- TITLE VI.2 QUÉBEC BUSINESS INVESTMENT COMPANIES
- TITLE VI.3 COOPERATIVE INVESTMENT PLANS
- TITLE VI.3.0.1 STOCK SAVINGS PLANS II
- TITLE VI.3.0.2 TAX-FREE RESERVE OF A QUALIFIED SHIPOWNER
- TITLE VI.3.1 CERTIFIED QUÉBEC FILMS
- TITLE VI.3.1.1 Repealed, 1997, c. 14, s. 99.
- TITLE VI.3.2 ADDITIONAL DEDUCTION IN RESPECT OF CERTAIN EXPLORATION EXPENSES INCURRED IN QUÉBEC
- TITLE VI.3.2.1 ADDITIONAL DEDUCTION IN RESPECT OF CERTAIN SURFACE MINING EXPLORATION EXPENSES INCURRED IN QUÉBEC
- TITLE VI.3.2.2 ADDITIONAL DEDUCTION IN RESPECT OF CERTAIN ISSUE EXPENSES
- TITLE VI.3.2.3 ADDITIONAL DEDUCTION IN RESPECT OF CERTAIN EXPLORATION EXPENSES INCURRED IN THE NEAR NORTH AND FAR NORTH OF QUÉBEC
- TITLE VI.3.3 Repealed, 1993, c. 64, s. 61.
- TITLE VI.3.4 Repealed, 1995, c. 63, s. 52.
- TITLE VI.4 Repealed, 1993, c. 19, s. 42.
- TITLE VI.5 CAPITAL GAINS EXEMPTION
- TITLE VI.5.1 ADDITIONAL CAPITAL GAINS EXEMPTION IN RESPECT OF CERTAIN RESOURCE PROPERTIES
- TITLE VI.6 Repealed, 2003, c. 9, s. 52.
- TITLE VI.7 Repealed, 1993, c. 16, s. 271.
- TITLE VI.8 DEDUCTION IN RESPECT OF THE COPYRIGHT INCOME OF AN INDIVIDUAL
- TITLE VI.9 DEDUCTION FOR QUALIFIED PATRONAGE DIVIDENDS
- TITLE VI.10 (Repealed).
- TITLE VI.11 DEDUCTION FOR FOREST PRODUCERS FOR A YEAR SUBSEQUENT TO 2015
- TITLE VII LOSSES
- TITLE VII.0.1 ADJUSTMENT IN RESPECT OF AN ADDITIONAL INVESTMENT EXPENSE
- TITLE VII.1 Repealed, 2001, c. 53, s. 102.
- TITLE VII.2 INTERNATIONAL FINANCIAL CENTRE
- TITLE VII.2.1 Repealed, 2012, c. 8, s. 72.
- TITLE VII.2.2 DEDUCTIONS RELATING TO THE CREATION OF THE INTERNATIONAL TRADE ZONE AT MIRABEL
- TITLE VII.2.3 (Repealed).
- TITLE VII.2.3.1 DEDUCTION RELATING TO THE CARRYING OUT OF A LARGE INVESTMENT PROJECT
- TITLE VII.2.3.2 NEW DEDUCTION RELATING TO THE CARRYING OUT OF A LARGE INVESTMENT PROJECT
- TITLE VII.2.4 Repealed, 2022, c. 23, s. 53.
- TITLE VII.2.5 Repealed, 2010, c. 25, s. 70.
- TITLE VII.2.6 Repealed, 2022, c. 23, s. 53.
- TITLE VII.2.7 DEDUCTION FOR INNOVATIVE MANUFACTURING CORPORATIONS
- TITLE VII.2.8 INCENTIVE DEDUCTION FOR THE COMMERCIALIZATION OF INNOVATIONS IN QUÉBEC
- TITLE VII.3 DEDUCTION IN RESPECT OF A FOREIGN RESEARCHER
- TITLE VII.3.0.1 DEDUCTION IN RESPECT OF A FOREIGN RESEARCHER ON A POSTDOCTORAL INTERNSHIP
- TITLE VII.3.0.2 DEDUCTION IN RESPECT OF FOREIGN EXPERTS
- TITLE VII.3.1 DEDUCTION IN RESPECT OF A FOREIGN SPECIALIST
- TITLE VII.3.1.1 DEDUCTION RELATING TO FOREIGN SPECIALISTS WORKING FOR FINANCIAL SERVICES CORPORATIONS
- TITLE VII.3.2 DEDUCTION IN RESPECT OF FOREIGN PROFESSORS
- TITLE VII.3.3 DEDUCTION IN RESPECT OF A FOREIGN WORKER HOLDING A KEY POSITION IN A FOREIGN PRODUCTION
- TITLE VII.3.4 DEDUCTION IN RESPECT OF FOREIGN FARM WORKERS
- TITLE VII.4 Repealed, 2004, c. 21, s. 186.
- TITLE VII.4.1 Repealed, 2004, c. 21, s. 186.
- TITLE VII.5 DEDUCTION FOR EMPLOYMENT OUT OF CANADA
- TITLE VII.6 DEDUCTION TO SEAMEN ENGAGED IN THE INTERNATIONAL TRANSPORTATION OF FREIGHT
- TITLE VII.7 DEDUCTION IN RESPECT OF SPLIT INCOME
- TITLE VIII DIVIDENDS
- BOOK V COMPUTATION OF TAX
- TITLE I TAX PAYABLE BY INDIVIDUALS
- CHAPTER I GENERAL RULES
- CHAPTER I.0.1 PERSONAL TAX CREDITS
- CHAPTER I.0.2 TAX CREDIT FOR PERSONS LIVING ALONE, WITH RESPECT TO AGE AND FOR RETIREMENT INCOME
- CHAPTER I.0.2.0.1 TAX CREDIT FOR CAREER EXTENSION
- CHAPTER I.0.2.0.2 TAX CREDIT FOR VOLUNTEER FIREFIGHTERS
- CHAPTER I.0.2.0.3 TAX CREDIT FOR SEARCH AND RESCUE VOLUNTEERS
- CHAPTER I.0.2.0.4 TAX CREDIT FOR FIRST-TIME HOME BUYERS
- CHAPTER I.0.2.1 TAX CREDITS FOR GIFTS
- CHAPTER I.0.3 TAX CREDITS FOR MEDICAL EXPENSES OR CARE AND FOR SEVERE AND PROLONGED IMPAIRMENTS IN MENTAL OR PHYSICAL FUNCTIONS
- CHAPTER I.0.3.1 Repealed, 2005, c. 1, s. 170.
- CHAPTER I.0.3.2 TAX CREDITS FOR DUES TO A PROFESSIONAL ASSOCIATION OR TO CERTAIN OTHER ENTITIES AND FOR A CONTRIBUTION TO THE OFFICE DES PROFESSIONS DU QUÉBEC
- CHAPTER I.0.3.3 TAX CREDIT FOR TUITION FEES AND EXAMINATION FEES
- CHAPTER I.0.3.3.1 CREDIT FOR INTEREST ON STUDENT LOANS
- CHAPTER I.0.4 Repealed, 2003, c. 9, s. 91.
- CHAPTER I.0.5 Repealed, 1995, c. 63, s. 60.
- CHAPTER I.0.6 ORDERING OF CREDITS
- CHAPTER I.0.7 INDIVIDUALS RESIDENT IN QUÉBEC AND CARRYING ON BUSINESS OUTSIDE QUÉBEC IN CANADA AND INDIVIDUALS RESIDENT IN CANADA OUTSIDE QUÉBEC AND CARRYING ON BUSINESS IN QUÉBEC
- CHAPTER I.0.8 INDIVIDUALS RESIDENT IN CANADA FOR PART OF THE YEAR
- CHAPTER I.0.9 INDIVIDUALS RESIDENT OUTSIDE CANADA
- CHAPTER I.0.10 SEPARATE RETURNS OF INCOME
- CHAPTER I.0.11 INDIVIDUALS IN BANKRUPTCY
- CHAPTER I.1 Repealed, 2001, c. 53, s. 125.
- CHAPTER I.2 Repealed, 1989, c. 5, s. 107.
- CHAPTER I.3 ALTERNATIVE MINIMUM TAX CARRY-OVER
- CHAPTER II Repealed, 2001, c. 53, s. 129.
- CHAPTER II.1 TAX ADJUSTMENT RELATING TO CERTAIN AMOUNTS
- CHAPTER II.2 Repealed, 2005, c. 38, s. 165.
- CHAPTER II.3 Repealed, 2015, c. 21, s. 307.
- CHAPTER II.4 TAX ADJUSTMENT RELATING TO A BENEFIT ATTRIBUTABLE TO THE TAXATION YEAR 2004
- CHAPTER II.5 Repealed, 2015, c. 21, s. 308.
- CHAPTER III DEDUCTION IN RESPECT OF TAXABLE DIVIDENDS
- CHAPTER IV TAX PAYABLE BY TRUSTS
- TITLE II TAX PAYABLE BY CORPORATIONS
- TITLE III MISCELLANEOUS TAX CREDITS
- CHAPTER I FOREIGN TAX CREDIT
- CHAPTER I.0.1 TAX CREDIT COMPENSATING TAX PAID TO THE GOVERNMENT OF A PROVINCE OTHER THAN QUÉBEC
- CHAPTER I.1 TAX CREDIT RELATING TO A DESIGNATED TRUST
- CHAPTER II CREDIT FOR POLITICAL CONTRIBUTIONS
- CHAPTER III CREDIT IN RESPECT OF A LABOUR-SPONSORED FUND
- CHAPTER IV CREDITS RELATING TO SHARES ISSUED BY CAPITAL RÉGIONAL ET COOPÉRATIF DESJARDINS
- CHAPTER V TAX CREDIT FOR NEW GRADUATES WORKING IN THE RESOURCE REGIONS
- TITLE III.1 (Repealed).
- TITLE III.2 TAX CREDIT IN RESPECT OF ENVIRONMENTAL TRUSTS
- TITLE III.3 TAX CREDIT FOR THE HIRING OF FINANCIAL DERIVATIVES SPECIALISTS
- TITLE III.4 TAX CREDIT FOR THE DEVELOPMENT OF E-BUSINESS
- TITLE III.5 TAX CREDIT FOR INTERNATIONAL FINANCIAL CENTRES
- TITLE III.6 TAX CREDIT TO FOSTER SYNERGY BETWEEN QUÉBEC BUSINESSES
- TITLE IV Repealed, 1989, c. 5, s. 129.
- TITLE IV.1 Repealed, 1997, c. 85, s. 172.
- TITLE V SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT TAX CREDIT
- TITLE V.1 COST OF CERTAIN SECURITIES GIVING RIGHT TO TAX CREDIT
- TITLE VI Repealed, 1989, c. 5, s. 132.
- TITLE VII Repealed, 2005, c. 1, s. 186.
- TITLE VIII Repealed, 1995, c. 63, s. 89.
- TITLE IX TRANSFER TO SPOUSE OF UNUSED PORTION OF NON-REFUNDABLE TAX CREDITS
- TITLE X TRANSFER OF THE UNUSED PORTION OF A STUDENT’S BASIC PERSONAL TAX CREDIT
- TITLE XI TRANSFER OF THE UNUSED PORTION OF THE TAX CREDIT FOR TUITION FEES AND EXAMINATION FEES
- TITLE I TAX PAYABLE BY INDIVIDUALS
- BOOK V.1 ALTERNATIVE MINIMUM TAX
- BOOK V.2 Repealed, 1997, c. 85, s. 187.
- BOOK V.2.1 Repealed, 2005, c. 1, s. 189.
- BOOK VI RULES APPLICABLE IN CERTAIN CIRCUMSTANCES
- TITLE I BANKRUPTCY
- TITLE I.1 CHANGE OF RESIDENCE
- TITLE I.2 MUTUAL FUND REORGANIZATIONS
- TITLE II PATRONAGE DIVIDENDS
- TITLE II.1 CONTINUANCE OF THE CANADIAN WHEAT BOARD
- TITLE III SAVINGS AND CREDIT UNIONS
- TITLE IV DEPOSIT INSURANCE CORPORATIONS
- TITLE V INSURANCE CORPORATIONS
- TITLE V.1 FINANCIAL INSTITUTIONS
- TITLE VI RELIGIOUS ORGANIZATIONS
- TITLE VII AMATEUR ATHLETES’ RESERVE FUNDS
- TITLE VIII COST OF A TAX SHELTER INVESTMENT AND LIMITED-RECOURSE DEBT RELATING TO A GIFTING ARRANGEMENT
- TITLE IX LOWER ST.LAWRENCE PILOTS’ PENSION PLAN
- TITLE X RESTRICTIONS AND LIMITATION ON EXPENDITURES
- BOOK VII PROFIT SHARING PLANS AND OTHER SPECIAL INCOME ARRANGEMENTS
- TITLE I PROFIT SHARING PLAN
- TITLE I.1 EMPLOYEE LIFE AND HEALTH TRUST
- TITLE II DEFERRED PROFIT SHARING PLAN
- TITLE II.1 RETIREMENT COMPENSATION ARRANGEMENTS
- TITLE III REGISTERED EDUCATION SAVINGS PLANS
- TITLE III.1 REGISTERED DISABILITY SAVINGS PLAN
- TITLE IV REGISTERED RETIREMENT SAVINGS PLANS
- TITLE IV.1 HOME BUYERS’ PLAN
- TITLE IV.2 LIFELONG LEARNING INCENTIVE PLAN
- TITLE IV.3 TAX-FREE SAVINGS ACCOUNTS
- TITLE IV.4 TAX-FREE FIRST HOME SAVINGS ACCOUNT
- TITLE V Repealed, 2005, c. 23, s. 123.
- TITLE V.1 REGISTERED RETIREMENT INCOME FUND
- TITLE V.2 ELECTION IN RESPECT OF A UNIT IN A QUALIFIED TRUST
- TITLE VI REGISTERED SUPPLEMENTARY UNEMPLOYMENT BENEFIT PLANS
- TITLE VI.0.1 REGISTERED PENSION PLANS
- TITLE VI.0.2 POOLED REGISTERED PENSION PLANS
- TITLE VI.0.3 ADVANCED LIFE DEFERRED ANNUITY
- TITLE VI.1 Repealed, 2017, c. 29, s. 166.
- CHAPTER I Repealed, 2017, c. 29, s. 166.
- CHAPTER II Repealed, 2017, c. 29, s. 166.
- CHAPTER II.1 Repealed, 2017, c. 29, s. 166.
- CHAPTER II.2 Repealed, 2017, c. 29, s. 166.
- CHAPTER II.3 Repealed, 2017, c. 29, s. 166.
- CHAPTER III Repealed, 2017, c. 29, s. 166.
- CHAPTER III.1 Repealed, 2017, c. 29, s. 166.
- CHAPTER III.2 Repealed, 2017, c. 29, s. 166.
- CHAPTER III.3 Repealed, 2017, c. 29, s. 166.
- CHAPTER IV Repealed, 2017, c. 29, s. 166.
- CHAPTER V Repealed, 2003, c. 9, s. 148.
- CHAPTER V.1 Repealed, 2017, c. 29, s. 166.
- CHAPTER VI Repealed, 2017, c. 29, s. 166.
- CHAPTER VII Repealed, 2017, c. 29, s. 166.
- CHAPTER VIII Repealed, 2017, c. 29, s. 166.
- CHAPTER VIII.1 Repealed, 2017, c. 29, s. 166.
- CHAPTER IX Repealed, 2017, c. 29, s. 166.
- TITLE VI.2 QUÉBEC BUSINESS INVESTMENT COMPANIES
- TITLE VI.3 FIRST COOPERATIVE INVESTMENT PLAN
- TITLE VI.3.1 SECOND COOPERATIVE INVESTMENT PLAN
- TITLE VI.4 Repealed, 2005, c. 23, s. 131.
- TITLE VI.5 STOCK SAVINGS PLANS II
- TITLE VII LIFE INSURANCE POLICIES
- TITLE VIII Repealed, 2007, c. 12, s. 98.
- TITLE IX ELIGIBLE FUNERAL ARRANGEMENTS
- TITLE X TAX-FREE RESERVE OF A QUALIFIED SHIPOWNER
- BOOK VIII EXEMPTIONS AND QUALIFIED DONEES
- TITLE I EXEMPTION FROM TAX
- CHAPTER I RULES OF APPLICATION
- CHAPTER II FOREIGN OFFICERS
- CHAPTER III PUBLIC BODIES
- CHAPTER III.1 CHARITIES
- DIVISION I DEFINITIONS AND GENERALITIES
- DIVISION II REGISTRATION
- DIVISION III REVOCATION OF REGISTRATION
- DIVISION III.0.1 Repealed, 2012, c. 8, s. 163.
- DIVISION III.0.2 REFUSAL OR ANNULMENT OF REGISTRATION
- DIVISION III.1 DISBURSEMENT QUOTA
- DIVISION IV RULES RELATING TO COMPUTATION OF INCOME
- DIVISION V RULES OF APPLICATION
- DIVISION VI INFORMATION RETURNS
- DIVISION VII EXEMPTION FROM TAX
- CHAPTER III.1.1 REGISTERED AMATEUR ATHLETIC ASSOCIATIONS
- CHAPTER III.2 REGISTERED NATIONAL ARTS SERVICE ORGANIZATIONS
- CHAPTER III.2.1 REGISTERED JOURNALISM ORGANIZATIONS
- CHAPTER III.3 Repealed, 2006, c. 36, s. 96.
- CHAPTER III.3.1 REGISTERED MUSEUMS
- CHAPTER III.3.2 REGISTERED CULTURAL OR COMMUNICATIONS ORGANIZATIONS
- CHAPTER III.4 POLITICAL EDUCATION ORGANIZATIONS
- CHAPTER IV OTHER ORGANIZATIONS
- CHAPTER V MISCELLANEOUS CASES
- TITLE II QUALIFIED DONEES
- TITLE I EXEMPTION FROM TAX
- BOOK IX RETURNS, ASSESSMENTS AND PAYMENTS
- TITLE I RETURNS
- TITLE II ASSESSMENT
- TITLE III PAYMENT OF TAX
- CHAPTER I DEDUCTION OR WITHHOLDING
- CHAPTER II ADJUSTMENT PAYMENTS
- CHAPTER III PAYMENTS
- CHAPTER III.1 REFUNDABLE TAX CREDITS
- DIVISION I Repealed, 2000, c. 39, s. 121.
- DIVISION I.1 RULES AND DEFINITIONS APPLICABLE TO CERTAIN REFUNDABLE TAX CREDITS
- DIVISION I.1.1 ANNUAL ADJUSTMENT OF CERTAIN AMOUNTS
- DIVISION II CREDIT FOR SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT
- DIVISION II.1 CREDIT FOR UNIVERSITY RESEARCH AND FOR RESEARCH CARRIED ON BY A PUBLIC RESEARCH CENTRE OR A RESEARCH CONSORTIUM
- DIVISION II.2 Repealed, 2021, c. 36, s. 105
- DIVISION II.2.1 CREDIT FOR FEES AND DUES PAID TO A RESEARCH CONSORTIUM
- DIVISION II.3 (Repealed).
- DIVISION II.3.0.1 CREDIT FOR PRIVATE PARTNERSHIP PRE-COMPETITIVE RESEARCH
- DIVISION II.3.1 Repealed, 2010, c. 25, s. 122.
- DIVISION II.4 GOVERNMENT ASSISTANCE, NON-GOVERNMENT ASSISTANCE, CONTRACT PAYMENT AND OTHER RULES RELATING TO TAX CREDITS FOR SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT
- § 1 Interpretation
- § 2 Reduction attributable to a contract payment, government assistance or non-government assistance
- § 3 Repayment of government assistance or non-government assistance
- § 4 Rules relating to contributions and other similar reduction rules
- § 5 Expenditure exclusion threshold
- § 6 Various rules
- DIVISION II.4.1 Repealed, 2003, c. 9, s. 189.
- DIVISION II.4.2 CREDIT FOR TECHNOLOGICAL ADAPTATION SERVICES
- DIVISION II.4.3 Repealed, 2009, c. 15, s. 224.
- DIVISION II.5 Repealed, 2005, c. 23, s. 151.
- DIVISION II.5.1 CREDIT FOR ON-THE-JOB TRAINING PERIODS
- DIVISION II.5.1.1 CREDIT FOR LABOUR TRAINING IN THE MANUFACTURING, FORESTRY AND MINING SECTORS
- DIVISION II.5.1.2 CREDIT FOR FRANCIZATION IN THE WORKPLACE
- DIVISION II.5.1.3 CREDIT FOR THE TRAINING OF WORKERS EMPLOYED BY SMALL AND MEDIUM-SIZED BUSINESSES
- DIVISION II.5.2 CREDIT IN RESPECT OF TIP REPORTING
- DIVISION II.6 CREDIT FOR QUÉBEC FILM PRODUCTIONS
- DIVISION II.6.0.0.1 CREDIT FOR FILM DUBBING
- DIVISION II.6.0.0.2 FILM PRODUCTION SERVICES CREDIT
- DIVISION II.6.0.0.3 CREDIT FOR THE PRODUCTION OF SOUND RECORDINGS
- DIVISION II.6.0.0.4 CREDIT FOR THE PRODUCTION OF PERFORMANCES
- DIVISION II.6.0.0.4.1 CREDIT FOR THE PRODUCTION OF MULTIMEDIA EVENTS OR ENVIRONMENTS PRESENTED OUTSIDE QUÉBEC
- DIVISION II.6.0.0.5 CREDIT FOR BOOK PUBLISHING
- DIVISION II.6.0.0.6 Repealed, 2010, c. 25, s. 135.
- DIVISION II.6.0.1 Repealed, 2007, c. 12, s. 160.
- DIVISION II.6.0.1.1 Repealed, 2007, c. 12, s. 160.
- DIVISION II.6.0.1.2 CREDIT FOR MULTIMEDIA TITLES (GENERAL)
- DIVISION II.6.0.1.3 CREDIT FOR CORPORATIONS SPECIALIZED IN THE PRODUCTION OF MULTIMEDIA TITLES
- DIVISION II.6.0.1.4 Repealed, 2003, c. 9, s. 216.
- DIVISION II.6.0.1.5 Repealed, 2003, c. 9, s. 216.
- DIVISION II.6.0.1.6 (Repealed).
- DIVISION II.6.0.1.7 (Repealed).
- DIVISION II.6.0.1.8 CREDIT FOR MAJOR EMPLOYMENT-GENERATING PROJECTS
- DIVISION II.6.0.1.9 CREDIT FOR THE DEVELOPMENT OF E-BUSINESS
- DIVISION II.6.0.1.10 CREDIT FOR MAJOR DIGITAL TRANSFORMATION PROJECTS
- DIVISION II.6.0.1.11 CREDIT FOR THE DIGITAL TRANSFORMATION OF PRINT MEDIA
- DIVISION II.6.0.1.12 CREDIT TO SUPPORT PRINT MEDIA
- DIVISION II.6.0.2 Repealed, 2003, c. 9, s. 220.
- DIVISION II.6.0.3 CREDITS TO FOSTER THE DEVELOPMENT OF THE NEW ECONOMY
- DIVISION II.6.0.3.1 Repealed, 2003, c. 9, s. 243.
- DIVISION II.6.0.4 (Repealed).
- DIVISION II.6.0.5 (Repealed).
- DIVISION II.6.0.6 (Repealed).
- DIVISION II.6.0.7 (Repealed).
- DIVISION II.6.0.8 CREDIT FOR THE PRODUCTION OF ETHANOL IN QUÉBEC
- DIVISION II.6.0.9 CREDIT FOR CELLULOSIC ETHANOL PRODUCTION IN QUÉBEC
- DIVISION II.6.0.9.1 CREDIT FOR THE PRODUCTION OF BIODIESEL FUEL IN QUÉBEC
- DIVISION II.6.0.9.2 CREDIT FOR THE PRODUCTION OF PYROLYSIS OIL IN QUÉBEC
- DIVISION II.6.0.9.3 CREDIT FOR THE PRODUCTION OF BIOFUEL IN QUÉBEC
- DIVISION II.6.0.10 CREDIT TO FOSTER THE MODERNIZATION OF THE TOURIST ACCOMMODATION OFFERING
- DIVISION II.6.0.11 CREDIT FOR THE MARKET DIVERSIFICATION OF MANUFACTURING BUSINESSES
- DIVISION II.6.1 Repealed, 1995, c. 63, s. 177.
- DIVISION II.6.2 DESIGN CREDIT
- DIVISION II.6.3 Repealed, 1997, c. 14, s. 233.
- DIVISION II.6.4 CREDIT IN RESPECT OF ENVIRONMENTAL TRUSTS
- DIVISION II.6.4.1 Repealed, 2010, c. 25, s. 137.
- DIVISION II.6.4.2 (Repealed).
- DIVISION II.6.4.2.1 CREDIT IN RESPECT OF INTEREST PAYABLE ON FINANCING OBTAINED UNDER THE SELLER-LENDER FORMULA OF LA FINANCIÈRE AGRICOLE DU QUÉBEC
- DIVISION II.6.4.3 (Repealed).
- DIVISION II.6.5 CREDIT FOR THE CONSTRUCTION OR CONVERSION OF VESSELS
- DIVISION II.6.5.1 Repealed, 2010, c. 25, s. 138.
- DIVISION II.6.5.2 (Repealed).
- DIVISION II.6.5.3 (Repealed).
- DIVISION II.6.5.4 Repealed, 2010, c. 25, s. 139.
- DIVISION II.6.5.5 CREDIT RELATING TO SHAREHOLDING WORKERS COOPERATIVES
- DIVISION II.6.5.6 (Repealed).
- DIVISION II.6.5.7 CREDIT FOR DAMAGE INSURANCE FIRMS
- DIVISION II.6.5.8 CREDIT TO FOSTER THE RETENTION OF EXPERIENCED WORKERS
- DIVISION II.6.5.9 CREDIT FOR THE CONTINUED EMPLOYMENT OF PERSONS WITH A SEVERELY LIMITED CAPACITY FOR EMPLOYMENT
- DIVISION II.6.6 Repealed, 1999, c. 83, s. 217.
- DIVISION II.6.6.1 (Repealed).
- DIVISION II.6.6.2 (Repealed).
- DIVISION II.6.6.3 (Repealed).
- DIVISION II.6.6.4 (Repealed).
- DIVISION II.6.6.5 (Repealed).
- DIVISION II.6.6.6 (Repealed).
- DIVISION II.6.6.6.1 CREDIT FOR JOB CREATION IN THE RESOURCE REGIONS, IN THE ALUMINUM VALLEY AND IN THE GASPÉSIE AND CERTAIN MARITIME REGIONS OF QUÉBEC
- DIVISION II.6.6.6.2 CREDIT TO PROMOTE EMPLOYMENT IN THE GASPÉSIE AND CERTAIN MARITIME REGIONS OF QUÉBEC
- DIVISION II.6.6.7 (Repealed).
- DIVISION II.6.7 Repealed, 2003, c. 9, s. 324.
- DIVISION II.6.8 Repealed, 2012, c. 8, s. 228.
- DIVISION II.6.9 Repealed, 2012, c. 8, s. 228.
- DIVISION II.6.10 Repealed, 2009, c. 5, s. 455.
- DIVISION II.6.11 Repealed, 2010, c. 5, s. 158.
- DIVISION II.6.12 Repealed, 2010, c. 5, s. 158.
- DIVISION II.6.13 Repealed, 2012, c. 8, s. 228.
- DIVISION II.6.14 Repealed, 2010, c. 25, s. 170.
- DIVISION II.6.14.1 Repealed, 2012, c. 8, s. 228.
- DIVISION II.6.14.2 CREDIT FOR INVESTMENTS RELATING TO MANUFACTURING AND PROCESSING EQUIPMENT
- DIVISION II.6.14.2.1 CREDIT IN RESPECT OF A BUILDING USED IN CONNECTION WITH MANUFACTURING OR PROCESSING ACTIVITIES
- DIVISION II.6.14.2.2 CREDIT RELATING TO INFORMATION TECHNOLOGY INTEGRATION
- DIVISION II.6.14.2.3 CREDIT RELATING TO INVESTMENT AND INNOVATION
- DIVISION II.6.14.3 CREDIT FOR INTERNATIONAL FINANCIAL CENTRES
- DIVISION II.6.14.4 CREDIT FOR THE HIRING OF EMPLOYEES BY NEW FINANCIAL SERVICES CORPORATIONS
- DIVISION II.6.14.5 CREDIT RELATING TO NEW FINANCIAL SERVICES CORPORATIONS
- DIVISION II.6.15 CREDIT RELATING TO MINING OR OTHER RESOURCES
- DIVISION II.7 Repealed, 1997, c. 85, s. 262.
- DIVISION II.8 CREDIT FOR THE REPAYMENT OF BENEFITS
- DIVISION II.8.1 Repealed, 2005, c. 23, s. 227.
- DIVISION II.8.2 CREDIT RELATING TO THE TAX DEDUCTED OR WITHHELD IN RESPECT OF AN INCOME-AVERAGING ANNUITY RESPECTING INCOME FROM ARTISTIC ACTIVITIES
- DIVISION II.8.3 CREDIT RELATING TO THE RETROACTIVE DETERMINATION OF CERTAIN BENEFITS
- DIVISION II.9 Repealed, 1995, c. 1, s. 160.
- DIVISION II.10 Repealed, 2003, c. 9, s. 346.
- DIVISION II.11 Repealed, 2005, c. 38, s. 278.
- DIVISION II.11.1 CREDIT FOR HOME SUPPORT FOR SENIORS
- DIVISION II.11.2 TAX CREDIT GRANTING AN ALLOWANCE TO FAMILIES
- DIVISION II.11.3 (Repealed).
- DIVISION II.11.4 (Repealed).
- DIVISION II.11.5 (Repealed).
- DIVISION II.11.6 (Repealed).
- DIVISION II.11.7 (Repealed).
- DIVISION II.11.7.1 (Repealed).
- DIVISION II.11.7.2 CREDIT FOR CAREGIVERS
- DIVISION II.11.8 CREDIT FOR A STAY IN A FUNCTIONAL REHABILITATION TRANSITION UNIT
- DIVISION II.11.9 CREDIT FOR THE ACQUISITION OR RENTAL OF PROPERTY INTENDED TO HELP SENIORS LIVE INDEPENDENTLY LONGER
- DIVISION II.11.10 CREDIT FOR SENIOR ASSISTANCE
- DIVISION II.12 CREDIT FOR ADOPTION EXPENSES
- DIVISION II.12.1 CREDIT FOR THE TREATMENT OF INFERTILITY
- DIVISION II.12.2 CREDIT FOR CHILDREN’S ACTIVITIES
- DIVISION II.12.3 Repealed, 2023, c. 19, s. 112.
- DIVISION II.13 CREDIT FOR CHILD CARE EXPENSES
- DIVISION II.14 Repealed, 2005, c. 23, s. 229.
- DIVISION II.15 Repealed, 2005, c. 23, s. 229.
- DIVISION II.16 (Repealed).
- DIVISION II.16.1 (Repealed).
- DIVISION II.17 (Repealed).
- DIVISION II.17.1 CREDITS TO INCREASE THE INCENTIVE TO WORK
- DIVISION II.17.2 SOLIDARITY CREDIT
- DIVISION II.17.3 CREDIT ESTABLISHING A FISCAL SHIELD
- DIVISION II.17.4 CREDIT GRANTING A ONE-TIME AMOUNT TO MITIGATE THE INCREASE IN THE COST OF LIVING
- DIVISION II.18 TAX CREDIT FOR MEDICAL EXPENSES
- DIVISION II.19 CREDIT FOR TOP-LEVEL ATHLETES
- DIVISION II.20 (Repealed).
- DIVISION II.21 CREDIT TO PROMOTE EDUCATION SAVINGS
- DIVISION II.22 (Repealed).
- DIVISION II.23 CREDIT FOR ECO-FRIENDLY RENOVATION
- DIVISION II.24 CREDIT FOR HOME RENOVATION
- DIVISION II.25 CREDIT FOR ECO-FRIENDLY RENOVATION (RÉNOVERT)
- DIVISION II.26 CREDIT FOR THE REPAIR OF SEPTIC SYSTEMS
- DIVISION II.27 CREDIT FOR THE RESTORATION OF A SECONDARY RESIDENCE
- DIVISION III CREDITS FOR HOLDERS OF A TAXI DRIVER’S OR OWNER’S PERMIT
- CHAPTER IV PAYMENT FOLLOWING ASSESSMENT
- CHAPTER IV.1 SECURITY FOR DEPARTURE FROM CANADA
- CHAPTER IV.2 SECURITY IN RESPECT OF THE DEEMED DISPOSITION OF A SHARE OF A PUBLIC CORPORATION
- CHAPTER V SOLIDARY LIABILITY TO PAY TAX
- TITLE IV INTEREST
- TITLE IV.1 OFFSET OF REFUND INTEREST AND ARREARS INTEREST
- TITLE V PENALTIES
- TITLE VI REFUNDS
- TITLE VI.1 Repealed, 1997, c. 85, s. 293.
- TITLE VI.2 ELECTION
- TITLE VII Repealed, 1997, c. 85, s. 294.
- TITLE VIII REVOCATION OF CERTAIN REGISTRATIONS
- BOOK X Repealed, 1997, c. 85, s. 296.
- BOOK X.1 IDENTIFICATION NUMBER FOR A TAX SHELTER
- BOOK X.2 DISCLOSURE OF TRANSACTIONS
- BOOK X.2.1 REPORTING OF UNCERTAIN TAX TREATMENTS
- BOOK X.3 CERTIFICATE FROM REVENU QUÉBEC
- BOOK XI TAX EVASION
- BOOK XII REGULATIONS
- BOOK I INTERPRETATION AND RULES OF GENERAL APPLICATION
- PART I.1 Repealed, 1997, c. 85, s. 297.
- PART I.2 Repealed, 2005, c. 1, s. 277.
- PART I.3 TAX IN RESPECT OF ADVANCE PAYMENTS OF THE CREDIT FOR HOME SUPPORT FOR SENIORS
- PART I.3.1 TAX RELATING TO ADVANCE PAYMENTS OF THE CREDITS TO INCREASE THE INCENTIVE TO WORK
- PART I.3.2 TAX IN RESPECT OF ADVANCE PAYMENTS OF THE CREDIT FOR CHILD CARE EXPENSES
- PART I.3.3 TAX IN RESPECT OF ADVANCE PAYMENTS OF THE CREDIT FOR THE TREATMENT OF INFERTILITY
- PART I.3.4 TAX IN RESPECT OF ADVANCE PAYMENTS OF THE CREDIT FOR THE RESTORATION OF A SECONDARY RESIDENCE
- PART I.3.5 TAX IN RESPECT OF ADVANCE PAYMENTS OF THE CREDIT FOR CAREGIVERS
- PART I.4 TAX IN RESPECT OF THE ACQUISITION OF REPLACEMENT SHARES ON THE REDEMPTION OF SHARES IN ORDER TO PARTICIPATE IN THE HOME BUYERS’ PLAN
- PART I.5 TAX IN RESPECT OF THE ACQUISITION OF REPLACEMENT SHARES ON THE REDEMPTION OF SHARES IN ORDER TO PARTICIPATE IN THE LIFELONG LEARNING INCENTIVE PLAN
- PART I.6 TAX IN RESPECT OF SECURITY OPTION BENEFIT DEFERRAL
- PART II INCOME EARNED IN QUÉBEC BY PERSONS NOT RESIDENT IN QUÉBEC
- PART III INVESTMENT INSTITUTIONS
- PART III.0.0.1 RULES AND DEFINITIONS APPLICABLE TO CERTAIN SPECIAL TAXES
- PART III.0.1 SPECIAL TAX RELATING TO VARIOUS SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT TAX CREDITS
- PART III.0.1.1 SPECIAL TAX RELATING TO THE RECAPTURE OF CERTAIN SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT TAX CREDITS
- PART III.0.2 SPECIAL TAX RELATING TO THE CREDIT FOR TECHNOLOGICAL ADAPTATION SERVICES
- PART III.0.3 SPECIAL TAX RELATING TO E-COMMERCE SOLUTIONS
- PART III.1 SPECIAL TAX IN RESPECT OF QUÉBEC FILM PRODUCTIONS
- PART III.1.0.1 SPECIAL TAX RELATING TO THE CREDIT FOR FILM DUBBING
- PART III.1.0.2 SPECIAL TAX RELATING TO THE FILM PRODUCTION SERVICES CREDIT
- PART III.1.0.3 SPECIAL TAX RELATING TO THE CREDIT FOR THE PRODUCTION OF SOUND RECORDINGS
- PART III.1.0.4 SPECIAL TAX RELATING TO THE CREDIT FOR THE PRODUCTION OF PERFORMANCES
- PART III.1.0.4.1 SPECIAL TAX RELATING TO THE CREDIT FOR THE PRODUCTION OF MULTIMEDIA EVENTS OR ENVIRONMENTS PRESENTED OUTSIDE QUÉBEC
- PART III.1.0.5 SPECIAL TAX RELATING TO THE CREDIT FOR BOOK PUBLISHING
- PART III.1.0.6 SPECIAL TAX RELATING TO THE CREDIT FOR THE CREATION OF DIGITAL PRODUCTIONS
- PART III.1.1 SPECIAL TAX RELATING TO THE CREDIT FOR MULTIMEDIA TITLES (PART 1)
- PART III.1.1.1 SPECIAL TAX RELATING TO THE CREDIT FOR MULTIMEDIA TITLES (PART 2)
- PART III.1.1.2 SPECIAL TAX RELATING TO THE CREDIT FOR MULTIMEDIA TITLES (GENERAL)
- PART III.1.1.3 SPECIAL TAX RELATING TO THE CREDIT FOR CORPORATIONS SPECIALIZED IN THE PRODUCTION OF MULTIMEDIA TITLES
- PART III.1.1.4 Repealed, 2003, c. 9, s. 389.
- PART III.1.1.5 Repealed, 2003, c. 9, s. 389.
- PART III.1.1.6 SPECIAL TAX RELATING TO THE CREDIT FOR THE CORPORATIONS ESTABLISHED IN E-COMMERCE PLACE
- PART III.1.1.7 SPECIAL TAX RELATING TO THE CREDIT FOR E-BUSINESS ACTIVITIES
- PART III.1.1.8 SPECIAL TAX RELATING TO THE CREDIT FOR MAJOR EMPLOYMENT-GENERATING PROJECTS
- PART III.1.1.9 SPECIAL TAX RELATING TO THE CREDIT FOR THE DEVELOPMENT OF E-BUSINESS
- PART III.1.1.10 SPECIAL TAX RELATING TO THE CREDIT FOR MAJOR DIGITAL TRANSFORMATION PROJECTS
- PART III.1.1.11 SPECIAL TAX RELATING TO THE CREDIT FOR THE DIGITAL TRANSFORMATION OF PRINT MEDIA
- PART III.1.1.12 SPECIAL TAX RELATING TO THE CREDIT TO SUPPORT PRINT MEDIA
- PART III.1.2 Repealed, 2003, c. 9, s. 391.
- PART III.1.3 SPECIAL TAX RELATING TO THE DEVELOPMENT OF THE NEW ECONOMY
- PART III.1.3.1 Repealed, 2003, c. 9, s. 399.
- PART III.1.4 SPECIAL TAX RELATING TO THE CREDIT FOR WAGES IN CONNECTION WITH THE CREATION OF THE INTERNATIONAL TRADE ZONE AT MIRABEL
- PART III.1.5 SPECIAL TAX RELATING TO THE CREDIT FOR CUSTOMS BROKERAGE SERVICES IN CONNECTION WITH THE CREATION OF THE INTERNATIONAL TRADE ZONE AT MIRABEL
- PART III.1.6 SPECIAL TAX RELATING TO THE CREDIT FOR ACQUISITION COSTS OR RENTAL EXPENSES IN CONNECTION WITH THE CREATION OF THE INTERNATIONAL TRADE ZONE AT MIRABEL
- PART III.1.7 SPECIAL TAX RELATING TO THE CREDIT FOR THE CONSTRUCTION, RENOVATION OR ALTERATION OF STRATEGIC BUILDINGS IN THE INTERNATIONAL TRADE ZONE AT MIRABEL
- PART III.1.8 SPECIAL TAX RELATING TO THE ADDITIONAL DEDUCTION OF 35% OR 60% IN RESPECT OF CERTAIN INVESTMENTS
- PART III.2 Repealed, 2017, c. 29, s. 214.
- PART III.2.1 Repealed, 2017, c. 29, s. 214.
- PART III.2.2 SPECIAL TAX RELATING TO THE SECOND COOPERATIVE INVESTMENT PLAN
- PART III.2.3 SPECIAL TAX TO ENSURE THE INTEGRITY OF THE SECOND COOPERATIVE INVESTMENT PLAN
- PART III.2.4 SPECIAL TAX RELATING TO AN ALLOWABLE REDEMPTION OR REPAYMENT UNDER THE SECOND COOPERATIVE INVESTMENT PLAN
- PART III.2.5 SPECIAL TAX RELATING TO A REDEMPTION UNDER THE FIRST COOPERATIVE INVESTMENT PLAN
- PART III.2.6 SPECIAL TAX RELATING TO A REDEMPTION UNDER THE SECOND COOPERATIVE INVESTMENT PLAN
- PART III.2.7 SPECIAL TAX RELATING TO CERTAIN SHARE ISSUE EXPENSES UNDER THE STOCK SAVINGS PLAN II
- PART III.2.8 SPECIAL TAX RELATING TO A TAX-FREE RESERVE OF A QUALIFIED SHIPOWNER
- PART III.3 Repealed, 2002, c. 40, s. 273.
- PART III.4 SPECIAL TAX RELATING TO THE DISPOSITION OF CERTAIN PROPERTY BY AN ARCHIVAL CENTRE OR A MUSEUM
- PART III.5 SPECIAL TAX RELATING TO THE DISPOSITION OF CERTAIN PROPERTY BY AN INSTITUTION OR PUBLIC AUTHORITY
- PART III.5.1 SPECIAL TAX RELATING TO RECOGNIZED ARTS ORGANIZATIONS
- PART III.5.1.1 SPECIAL TAX RELATING TO REGISTERED MUSEUMS
- PART III.5.1.2 SPECIAL TAX RELATING TO REGISTERED CULTURAL OR COMMUNICATIONS ORGANIZATIONS
- PART III.5.2 SPECIAL TAX RELATING TO RECOGNIZED POLITICAL EDUCATION ORGANIZATIONS
- PART III.6 SPECIAL TAX RELATING TO THE FONDS DE SOLIDARITÉ DES TRAVAILLEURS ET DES TRAVAILLEUSES DU QUÉBEC (FTQ)
- PART III.6.0.1 SPECIAL TAX RELATING TO FONDACTION, LE FONDS DE DÉVELOPPEMENT DE LA CONFÉDÉRATION DES SYNDICATS NATIONAUX POUR LA COOPÉRATION ET L’EMPLOI
- PART III.6.1 SPECIAL TAX RELATING TO SHARES ISSUED BY CAPITAL RÉGIONAL ET COOPÉRATIF DESJARDINS ON OR BEFORE 28 FEBRUARY 2006
- PART III.6.1.1 SPECIAL TAX RELATING TO SHARES ISSUED BY CAPITAL RÉGIONAL ET COOPÉRATIF DESJARDINS AFTER 23 MARCH 2006
- PART III.6.1.2 SPECIAL TAX RELATING TO SHARE EXCHANGE TRANSACTIONS CARRIED OUT BY CAPITAL RÉGIONAL ET COOPÉRATIF DESJARDINS
- PART III.6.2 SPECIAL TAX RELATING TO THE RECOVERY OF THE TAX CREDIT FOR THE PURCHASE OF CLASS “A” SHARES ISSUED BY CAPITAL RÉGIONAL ET COOPÉRATIF DESJARDINS
- PART III.6.2.1 SPECIAL TAXES RELATING TO THE RECOVERY OF THE TAX CREDITS FOR THE EXCHANGE OF SHARES ISSUED BY CAPITAL RÉGIONAL ET COOPÉRATIF DESJARDINS
- PART III.6.3 Repealed, 2017, c. 1, s. 379.
- PART III.6.4 SPECIAL TAX RELATING TO THE CREDIT FOR THE HIRING OF FINANCIAL DERIVATIVES SPECIALISTS
- PART III.6.5 SPECIAL TAX RELATING TO THE NON-REFUNDABLE TAX CREDIT FOR THE DEVELOPMENT OF E-BUSINESS
- PART III.6.6 SPECIAL TAX RELATING TO THE NON-REFUNDABLE TAX CREDIT FOR INTERNATIONAL FINANCIAL CENTRES
- PART III.6.7 SPECIAL TAX RELATING TO THE TAX CREDIT TO FOSTER SYNERGY BETWEEN QUÉBEC BUSINESSES
- PART III.7 SPECIAL DUTIES RELATING TO THE TRANSFER OF AN IMMOVABLE MADE BEFORE 18 MARCH 2016
- PART III.7.0.1 SPECIAL DUTIES RELATING TO THE TRANSFER OF AN IMMOVABLE MADE AFTER 17 MARCH 2016
- PART III.7.1 SPECIAL TAX RELATING TO THE USE OF LESS POLLUTING DRY-CLEANING TECHNOLOGY
- PART III.8 SPECIAL TAX RELATING TO THE CREDIT FOR TRAINING
- PART III.9 SPECIAL TAX RELATING TO THE CREDIT FOR ON-THE-JOB TRAINING PERIODS
- PART III.9.0.1 SPECIAL TAX RELATING TO THE CREDIT FOR LABOUR TRAINING IN THE MANUFACTURING, FORESTRY AND MINING SECTORS
- PART III.9.0.2 SPECIAL TAX RELATING TO THE CREDIT FOR FRANCIZATION IN THE WORKPLACE
- PART III.9.0.3 SPECIAL TAX RELATING TO THE CREDIT FOR THE TRAINING OF WORKERS EMPLOYED BY SMALL AND MEDIUM-SIZED BUSINESSES
- PART III.9.1 SPECIAL TAX RELATING TO THE CREDIT IN RESPECT OF TIP REPORTING
- PART III.10 SPECIAL TAX RELATING TO THE DESIGN TAX CREDIT
- PART III.10.0.1 SPECIAL TAX RELATING TO THE CREDIT FOR THE ACQUISITION OF PIG MANURE TREATMENT FACILITIES
- PART III.10.0.2 SPECIAL TAX RELATING TO THE CREDIT IN RESPECT OF INTEREST PAYABLE ON FINANCING OBTAINED UNDER THE SELLER-LENDER FORMULA OF LA FINANCIÈRE AGRICOLE DU QUÉBEC
- PART III.10.1 SPECIAL TAX RELATING TO THE CONSTRUCTION OR CONVERSION OF VESSELS
- PART III.10.1.1 SPECIAL TAX RELATING TO THE CREDIT FOR RAILWAY UNDERTAKINGS
- PART III.10.1.1.1 SPECIAL TAX RELATING TO THE CREDIT FOR THE CONSTRUCTION AND MAJOR REPAIR OF PUBLIC ACCESS ROADS AND BRIDGES IN FOREST AREAS
- PART III.10.1.1.2 SPECIAL TAX RELATING TO THE CREDIT TO PROMOTE THE HIRING OF NEW GRADUATES IN THE RESOURCE REGIONS
- PART III.10.1.1.3 SPECIAL TAX RELATING TO THE CREDIT FOR DAMAGE INSURANCE FIRMS
- PART III.10.1.1.4 SPECIAL TAX RELATING TO THE CREDIT TO FOSTER THE RETENTION OF EXPERIENCED WORKERS
- PART III.10.1.1.5 SPECIAL TAX RELATING TO THE CREDIT FOR THE CONTINUED EMPLOYMENT OF PERSONS WITH A SEVERELY LIMITED CAPACITY FOR EMPLOYMENT
- PART III.10.1.2 SPECIAL TAX RELATING TO THE CREDIT FOR JOB CREATION IN THE OPTICS INDUSTRY IN THE QUÉBEC AREA
- PART III.10.1.3 SPECIAL TAX RELATING TO THE CREDIT FOR JOB CREATION IN THE ALUMINUM INDUSTRY IN THE SAGUENAY–LAC-SAINT-JEAN AREA
- PART III.10.1.4 SPECIAL TAX RELATING TO THE CREDIT FOR JOB CREATION IN THE MANUFACTURING OR ENVIRONMENTAL SECTOR IN THE ANGUS TECHNOPOLE
- PART III.10.1.5 SPECIAL TAX RELATING TO THE CREDIT FOR JOB CREATION IN THE GASPÉSIE REGION AND IN CERTAIN MARITIME REGIONS OF QUÉBEC
- PART III.10.1.6 SPECIAL TAX RELATING TO THE CREDITS FOR THE DEVELOPMENT OF THE FIELDS OF BIOTECHNOLOGY AND NUTRACEUTICALS
- PART III.10.1.7 SPECIAL TAX RELATING TO THE CREDIT FOR JOB CREATION IN THE RESOURCE REGIONS
- PART III.10.1.7.1 SPECIAL TAX RELATING TO THE CREDIT FOR JOB CREATION IN THE RESOURCE REGIONS, IN THE ALUMINUM VALLEY AND IN THE GASPÉSIE AND CERTAIN MARITIME REGIONS OF QUÉBEC
- PART III.10.1.7.2 SPECIAL TAX RELATING TO THE CREDIT TO PROMOTE EMPLOYMENT IN THE GASPÉSIE AND CERTAIN MARITIME REGIONS OF QUÉBEC
- PART III.10.1.8 SPECIAL TAX RELATING TO THE CREDIT FOR JOB CREATION IN THE CARREFOURS DE L’INNOVATION
- PART III.10.1.9 SPECIAL TAX RELATING TO THE CREDIT FOR THE PRODUCTION OF ETHANOL IN QUÉBEC
- PART III.10.1.9.1 SPECIAL TAX RELATING TO THE CREDIT FOR THE PRODUCTION OF BIODIESEL FUEL IN QUÉBEC
- PART III.10.1.9.2 SPECIAL TAX RELATING TO THE CREDIT FOR THE PRODUCTION OF PYROLYSIS OIL IN QUÉBEC
- PART III.10.1.9.3 SPECIAL TAX RELATING TO THE CREDIT FOR THE PRODUCTION OF BIOFUEL IN QUÉBEC
- PART III.10.1.10 SPECIAL TAX RELATING TO THE CREDIT TO FOSTER THE MODERNIZATION OF THE TOURIST ACCOMMODATION OFFERING
- PART III.10.1.11 SPECIAL TAX RELATING TO THE CREDIT FOR THE MARKET DIVERSIFICATION OF MANUFACTURING BUSINESSES
- PART III.10.2 SPECIAL TAX RELATING TO THE CREDIT FOR JOB CREATION IN THE CLOTHING AND FOOTWEAR INDUSTRY
- PART III.10.3 SPECIAL TAX RELATING TO THE CREATION OF INVESTMENT FUNDS
- PART III.10.4 SPECIAL TAX RELATING TO FUND MANAGERS
- PART III.10.5 SPECIAL TAX RELATING TO SOLICITATION EXPENDITURE
- PART III.10.6 SPECIAL TAX RELATING TO SPECIALIST TRAINING
- PART III.10.7 SPECIAL TAX RELATING TO SOLICITATION EXPENDITURE IN RESPECT OF A FOREIGN INVESTMENT FUND
- PART III.10.8 SPECIAL TAX RELATING TO FINANCIAL ANALYSTS SPECIALIZED IN SECURITIES OF QUÉBEC CORPORATIONS OR IN FINANCIAL DERIVATIVES
- PART III.10.9 SPECIAL TAX IN RESPECT OF THE CREDIT RELATING TO COMMUNICATIONS BETWEEN CORPORATIONS AND STOCK MARKET INVESTORS
- PART III.10.9.1 SPECIAL TAX RELATING TO THE CREDITS TO FOSTER THE PARTICIPATION OF SECURITIES DEALERS ON THE NASDAQ STOCK EXCHANGE
- PART III.10.9.2 SPECIAL TAX IN RESPECT OF THE CREDIT FOR INVESTMENTS RELATING TO MANUFACTURING AND PROCESSING EQUIPMENT
- PART III.10.9.2.1 SPECIAL TAX RELATING TO THE CREDIT IN RESPECT OF A BUILDING USED IN CONNECTION WITH MANUFACTURING OR PROCESSING ACTIVITIES
- PART III.10.9.2.2 SPECIAL TAX IN RESPECT OF THE TAX CREDIT RELATING TO INFORMATION TECHNOLOGY INTEGRATION
- PART III.10.9.2.3 SPECIAL TAX CONCERNING THE CREDIT RELATING TO INVESTMENT AND INNOVATION
- PART III.10.9.3 SPECIAL TAX RELATING TO THE CREDIT FOR INTERNATIONAL FINANCIAL CENTRES
- PART III.10.9.4 SPECIAL TAX RELATING TO THE CREDIT FOR THE HIRING OF EMPLOYEES BY NEW FINANCIAL SERVICES CORPORATIONS
- PART III.10.9.5 SPECIAL TAX RELATING TO THE CREDIT FOR NEW FINANCIAL SERVICES CORPORATIONS
- PART III.10.10 SPECIAL TAX RELATING TO THE CREDIT RELATING TO MINING OR OTHER RESOURCES
- PART III.10.11 SPECIAL TAX RELATING TO QUALIFIED PATRONAGE DIVIDENDS OF COOPERATIVES
- PART III.11 ADDITIONAL TAX FOR MANUFACTURERS OF TOBACCO PRODUCTS
- PART III.12 TAX ON ENVIRONMENTAL TRUSTS
- PART III.12.1 SPECIAL TAX RELATING TO THE CREDIT FOR RACEHORSE MAINTENANCE
- PART III.13 SPECIAL TAX RELATING TO THE FINANCING OF A UNIVERSITY RESEARCH CONTRACT
- PART III.14 SPECIAL TAX RELATING TO FLOW-THROUGH SHARES
- PART III.15 SPECIAL TAX IN RESPECT OF REGISTERED EDUCATION SAVINGS PLANS
- PART III.15.1 SPECIAL TAXES RELATING TO THE CREDIT TO PROMOTE EDUCATION SAVINGS
- PART III.15.2 SPECIAL TAX ON EXCESS PROFIT SHARING PLAN AMOUNTS
- PART III.16 SPECIAL TAX RELATING TO AN INCOME-AVERAGING ANNUITY PAYMENT RESPECTING INCOME FROM ARTISTIC ACTIVITIES
- PART III.16.1 SPECIAL TAX RELATING TO THE CREDIT FOR CULTURAL PATRONAGE
- PART III.17 TAX RELATING TO SIFT ENTITIES
- PART III.18 TAX ON PROPERTY INCOME OF SPECIFIED TRUSTS FROM THE RENTAL OF SPECIFIED IMMOVABLES
- PART IV TAX ON CAPITAL
- PART IV.1 COMPENSATION TAX FOR FINANCIAL INSTITUTIONS
- PART V Repealed, 1989, c. 5, s. 245.
- PART VI TAX ON CAPITAL OF INSURANCE CORPORATIONS
- PART VI.1 TAX ON CAPITAL OF LIFE INSURERS
- PART VI.1.1 SPECIAL TAX RELATING TO A CAPITAL TAX CREDIT
- PART VI.2 SPECIAL TAX RELATING TO A DEDUCTION IN COMPUTING PAID-UP CAPITAL
- PART VI.3 SPECIAL TAX RELATING TO A MAJOR INVESTMENT PROJECT
- PART VI.3.0.1 SPECIAL TAX RELATING TO THE DEDUCTION FOR INNOVATIVE MANUFACTURING CORPORATIONS
- PART VI.3.0.2 SPECIAL TAX RELATING TO THE INCENTIVE DEDUCTION FOR THE COMMERCIALIZATION OF INNOVATIONS IN QUÉBEC
- PART VI.3.1 SPECIAL TAX RELATING TO THE REVOCATION OR REPLACEMENT OF CERTIFICATES OR SIMILAR DOCUMENTS
- PART VI.4 PUBLIC UTILITY TAX
- PART VII LOGGING TAX
- PART VII.1 Repealed, 2013, c. 10, s. 177.
- PART VII.2 Repealed, 2013, c. 10, s. 177.
- PART VIII Repealed, 1986, c. 15, s. 208.
- BOOK I Repealed, 1986, c. 15, s. 208.
- BOOK II Repealed, 1986, c. 15, s. 208.
- BOOK III Repealed, 1986, c. 15, s. 208.
- BOOK IV Repealed, 1986, c. 15, s. 208.
- BOOK V Repealed, 1986, c. 15, s. 208.
- BOOK VI Repealed, 1986, c. 15, s. 208.
- BOOK VII Repealed, 1986, c. 15, s. 208.
- BOOK VII.1 Repealed, 1986, c. 15, s. 208.
- BOOK VIII Repealed, 1986, c. 15, s. 208.
