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I-3 -
Table of Contents
- PART I INCOME TAX
- BOOK I INTERPRETATION AND RULES OF GENERAL APPLICATION
- BOOK II LIABILITY FOR TAX
- BOOK III COMPUTATION OF INCOME
- BOOK IV COMPUTATION OF TAXABLE INCOME
- BOOK V COMPUTATION OF TAX
- 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- BOOK V.2 Repealed, 1997, c. 85, s. 187.
- BOOK V.2.1 Repealed, 2005, c. 1, s. 189.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
- BOOK VII PROFIT SHARING PLANS AND OTHER SPECIAL INCOME ARRANGEMENTS
- BOOK VIII EXEMPTIONS AND QUALIFIED DONEES
- BOOK IX RETURNS, ASSESSMENTS AND PAYMENTS
- BOOK X Repealed, 1997, c. 85, s. 296.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
- PART I.1 Repealed, 1997, c. 85, s. 297.
- PART I.2 Repealed, 2005, c. 1, s. 277.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.
