- PART I INCOME TAX
- BOOK I INTERPRETATION AND RULES OF GENERAL APPLICATION
- BOOK II LIABILITY FOR TAX
- BOOK III COMPUTATION OF INCOME
- TITLE I BASIC RULES
- TITLE II INCOME OR LOSS FROM AN OFFICE OR EMPLOYMENT
- TITLE III INCOME OR LOSS FROM A BUSINESS OR PROPERTY
- TITLE IV CAPITAL GAINS AND CAPITAL LOSSES
- TITLE V OTHER SOURCES OF INCOME
- TITLE VI DEDUCTIONS IN COMPUTING INCOME
- CHAPTER I RULES OF APPLICATION
- CHAPTER II MISCELLANEOUS CASES
- CHAPTER III Repealed, 1997, c. 85, s. 66.
- CHAPTER IV CONTRIBUTIONS, PREMIUMS AND CERTAIN TRANSFERS
- CHAPTER IV.1 ADDITIONAL VOLUNTARY CONTRIBUTIONS
- CHAPTER V CERTAIN BENEFITS
- 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- CHAPTER VIII Repealed, 1995, c. 1, s. 39.
- CHAPTER IX Repealed, 1984, c. 15, s. 83.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- CHAPTER IX.1 Repealed, 1995, c. 63, s. 37.
- CHAPTER X DEVELOPMENT OF NATURAL RESOURCES
- TITLE VII RULES RELATING TO COMPUTATION OF INCOME
- TITLE VIII AMOUNTS NOT INCLUDED IN COMPUTING INCOME
- TITLE IX CORPORATIONS RESIDENT IN CANADA AND THEIR SHAREHOLDERS
- TITLE X SHAREHOLDERS OF CORPORATIONS AND BENEFICIARIES OF TRUSTS NOT RESIDENT IN CANADA AND HOLDERS OF OFFSHORE INVESTMENT FUND PROPERTY
- TITLE XI PARTNERSHIPS AND THEIR MEMBERS
- TITLE XII TRUSTS AND THEIR BENEFICIARIES
- BOOK IV COMPUTATION OF TAXABLE INCOME
- TITLE I RULE OF APPLICATION
- TITLE I.0.0.1 INCLUSION OF AMOUNTS RECEIVED AS UNIVERSAL CHILD CARE BENEFITS
- 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- TITLE I.1 Repealed, 1989, c. 5, s. 85.
- TITLE II Repealed, 1989, c. 5, s. 85.
- TITLE III Repealed, 1989, c. 5, s. 85.
- TITLE IV Repealed, 1989, c. 5, s. 85.
- TITLE IV.1 Repealed, 1989, c. 5, s. 85.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 DONATIONS 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, HOME RELOCATION LOANS AND OTHER MATTERS
- TITLE V.1.1 Repealed, 2004, c. 21, s. 106.
- TITLE VI Repealed, 1989, c. 5, s. 85.
- TITLE VI.0.1 Repealed, 2005, c. 23, s. 63.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 STOCK SAVINGS PLANS
- TITLE VI.2 QUÉBEC BUSINESS INVESTMENT COMPANIES
- TITLE VI.3 COOPERATIVE INVESTMENT PLANS
- TITLE VI.3.0.1 SME GROWTH STOCK PLANS
- TITLE VI.3.1 CERTIFIED QUÉBEC FILMS
- TITLE VI.3.1.1 Repealed, 1997, c. 14, s. 99.
- CHAPTER I Repealed, 1997, c. 14, s. 99.
- CHAPTER II Repealed, 1997, c. 14, s. 99.
- CHAPTER III Repealed, 1997, c. 14, s. 99.
- CHAPTER IV Repealed, 1997, c. 14, s. 99.
- CHAPTER V 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 OR OIL AND GAS 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.
- CHAPTER I Repealed, 1993, c. 64, s. 61.
- CHAPTER I.1 Repealed, 1993, c. 64, s. 61.
- CHAPTER II Repealed, 1993, c. 64, s. 61.
- CHAPTER III Repealed, 1993, c. 64, s. 61.
- CHAPTER IV 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 DEDUCTION FOR FOREST PRODUCERS
- TITLE VII LOSSES
- TITLE VII.0.1 ADJUSTMENT IN RESPECT OF AN ADDITIONAL INVESTMENT EXPENSE
- TITLE VII.1 Repealed, 2001, c. 53, s. 102.
- CHAPTER I Repealed, 2001, c. 53, s. 102.
- CHAPTER II Repealed, 2001, c. 53, s. 102.
- CHAPTER III Repealed, 1989, c. 5, s. 92.
- CHAPTER IV Repealed, 2001, c. 53, s. 102.
- CHAPTER V Repealed, 2001, c. 53, s. 102.
- TITLE VII.2 INTERNATIONAL FINANCIAL CENTRE
- TITLE VII.2.1 DEDUCTION IN RESPECT OF A QUALIFIED INVESTMENT FUND
- TITLE VII.2.2 DEDUCTIONS RELATING TO THE CREATION OF THE INTERNATIONAL TRADE ZONE AT MIRABEL
- TITLE VII.2.3 DEDUCTION RELATING TO THE CARRYING OUT OF A MAJOR INVESTMENT PROJECT
- TITLE VII.2.4 DEDUCTION IN RESPECT OF MANUFACTURING OR PROCESSING BUSINESSES IN THE RESOURCE REGIONS
- TITLE VII.2.5 DEDUCTION IN RESPECT OF AN INDEPENDENT TRADER IN FINANCIAL DERIVATIVES
- TITLE VII.2.6 DEDUCTIONS RELATING TO A STOCK EXCHANGE OR A SECURITIES CLEARING-HOUSE
- 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.3.2 DEDUCTION IN RESPECT OF FOREIGN PROFESSORS
- TITLE VII.3.3 DEDUCTION IN RESPECT OF FOREIGN PRODUCERS
- 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.0.2.1 TAX CREDIT 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 RETROACTIVE PAYMENTS
- CHAPTER II.2 Repealed, 2005, c. 38, s. 165.
- CHAPTER II.3 TAX ON SPLIT INCOME
- CHAPTER II.4 TAX ADJUSTMENT RELATING TO A BENEFIT ATTRIBUTABLE TO THE TAXATION YEAR 2004
- CHAPTER II.5 TAX ADJUSTMENT RELATING TO A COVERED BENEFIT DETERMINED RETROACTIVELY
- 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
- TITLE III.1 TAX CREDIT IN RESPECT OF A REGISTERED GAIN-SHARING PLAN THAT IS PART OF A QUALITY APPROACH
- TITLE III.2 TAX CREDIT IN RESPECT OF ENVIRONMENTAL TRUSTS
- 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
- 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.
- TITLE I Repealed, 2005, c. 1, s. 189.
- TITLE II Repealed, 2003, c. 9, s. 114.
- TITLE III Repealed, 2005, c. 1, s. 189.
- TITLE IV Repealed, 2005, c. 1, s. 189.
- TITLE V Repealed, 1999, c. 83, s. 117.
- TITLE VI Repealed, 2005, c. 1, s. 189.
- BOOK VI RULES APPLICABLE IN CERTAIN CIRCUMSTANCES
- BOOK VII PROFIT SHARING PLANS AND OTHER SPECIAL INCOME ARRANGEMENTS
- TITLE I PROFIT SHARING PLAN
- TITLE II DEFERRED PROFIT SHARING PLAN
- TITLE II.1 RETIREMENT COMPENSATION ARRANGEMENTS
- TITLE III REGISTERED EDUCATION SAVINGS PLANS
- TITLE IV REGISTERED RETIREMENT SAVINGS PLANS
- TITLE IV.1 HOME BUYERS’ PLAN
- TITLE IV.2 LIFELONG LEARNING INCENTIVE PLAN
- TITLE V Repealed, 2005, c. 23, s. 123.
- CHAPTER I Repealed, 2005, c. 23, s. 123.
- CHAPTER II Repealed, 2005, c. 23, s. 123.
- CHAPTER III Repealed, 2005, c. 23, s. 123.
- CHAPTER IV Repealed, 2005, c. 23, s. 123.
- CHAPTER V Repealed, 2005, c. 23, s. 123.
- CHAPTER VI Repealed, 2005, c. 23, s. 123.
- CHAPTER VII 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.1 STOCK SAVINGS PLANS
- 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.
- CHAPTER I Repealed, 2005, c. 23, s. 131.
- CHAPTER II Repealed, 2005, c. 23, s. 131.
- CHAPTER III Repealed, 2005, c. 23, s. 131.
- CHAPTER IV Repealed, 2005, c. 23, s. 131.
- CHAPTER V Repealed, 2005, c. 23, s. 131.
- CHAPTER VI Repealed, 2005, c. 23, s. 131.
- TITLE VI.5 SME GROWTH STOCK PLANS
- TITLE VII LIFE INSURANCE POLICIES
- TITLE VIII RESERVE ACCOUNTS FOR CONTINGENT LOSSES BY MARKET-MAKERS
- TITLE IX ELIGIBLE FUNERAL ARRANGEMENTS
- BOOK VIII EXEMPTIONS
- TITLE I EXEMPTION FROM TAX
- CHAPTER I RULES OF APPLICATION
- CHAPTER II FOREIGN OFFICERS
- CHAPTER III PUBLIC BODIES
- CHAPTER III.1 CHARITIES
- CHAPTER III.2 REGISTERED NATIONAL ARTS SERVICE ORGANIZATIONS
- CHAPTER III.3 Repealed, 2006, c. 36, s. 96.
- DIVISION I Repealed, 2006, c. 36, s. 96.
- DIVISION II Repealed, 2006, c. 36, s. 96.
- DIVISION III Repealed, 2006, c. 36, s. 96.
- DIVISION IV 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
- 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 RESTRICTION IN RESPECT OF THE CREDITS FOR SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT
- DIVISION II.2.1 CREDIT FOR FEES AND DUES PAID TO A RESEARCH CONSORTIUM
- DIVISION II.3 OTHER CREDIT FOR SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT
- DIVISION II.3.1 ADDITIONAL CREDIT IN RESPECT OF SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT
- DIVISION II.4 GOVERNMENT ASSISTANCE, NON-GOVERNMENT ASSISTANCE, CONTRACT PAYMENT AND OTHER MATTERS
- DIVISION II.4.1 Repealed, 2003, c. 9, s. 189.
- DIVISION II.4.2 CREDIT FOR TECHNOLOGICAL ADAPTATION SERVICES
- DIVISION II.4.3 CREDIT TO PROMOTE THE DEVELOPMENT AND INTEGRATION OF E-COMMERCE SOLUTIONS
- DIVISION II.5 Repealed, 2005, c. 23, s. 151.
- DIVISION II.5.1 CREDIT FOR ON-THE-JOB TRAINING PERIODS
- 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.6.0.0.5 CREDIT FOR BOOK PUBLISHING
- DIVISION II.6.0.0.6 CREDIT FOR THE CREATION OF DIGITAL PRODUCTIONS
- DIVISION II.6.0.1 CREDIT FOR MULTIMEDIA TITLES (PART 1)
- DIVISION II.6.0.1.1 CREDIT FOR MULTIMEDIA TITLES (PART 2)
- 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 CREDIT FOR CORPORATIONS ESTABLISHED IN E-COMMERCE PLACE
- DIVISION II.6.0.1.7 CREDIT FOR E-BUSINESS ACTIVITIES
- DIVISION II.6.0.1.8 CREDIT FOR MAJOR EMPLOYMENT-GENERATING PROJECTS
- 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 CREDIT FOR WAGES IN CONNECTION WITH THE CREATION OF THE INTERNATIONAL TRADE ZONE AT MIRABEL
- DIVISION II.6.0.5 CREDIT FOR CUSTOMS BROKERAGE SERVICES IN CONNECTION WITH THE CREATION OF THE INTERNATIONAL TRADE ZONE AT MIRABEL
- DIVISION II.6.0.6 CREDIT FOR ACQUISITION COSTS OR RENTAL EXPENSES IN CONNECTION WITH THE CREATION OF THE INTERNATIONAL TRADE ZONE AT MIRABEL
- DIVISION II.6.0.7 CREDIT FOR THE CONSTRUCTION, RENOVATION OR ALTERATION OF STRATEGIC BUILDINGS IN THE INTERNATIONAL TRADE ZONE AT MIRABEL
- DIVISION II.6.0.8 CREDIT FOR THE PRODUCTION OF ETHANOL IN QUÉBEC
- 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 CREDIT FOR RACEHORSE MAINTENANCE
- DIVISION II.6.5 CREDIT FOR THE CONSTRUCTION OR CONVERSION OF VESSELS
- DIVISION II.6.5.1 CREDIT FOR RAILWAY UNDERTAKINGS
- DIVISION II.6.5.2 CREDIT TO PROMOTE THE MODERNIZATION OF THE TAXI FLEET USED IN THE TAXI INDUSTRY
- DIVISION II.6.5.3 CREDIT FOR THE CONSTRUCTION AND MAJOR REPAIR OF PUBLIC ACCESS ROADS AND BRIDGES IN FOREST AREAS
- DIVISION II.6.5.4 CREDIT TO PROMOTE THE HIRING OF NEW GRADUATES IN THE RESOURCE REGIONS
- DIVISION II.6.5.5 CREDIT RELATING TO SHAREHOLDING WORKERS COOPERATIVES
- DIVISION II.6.6 Repealed, 1999, c. 83, s. 217.
- DIVISION II.6.6.1 CREDIT FOR JOB CREATION IN THE OPTICS INDUSTRY IN THE QUÉBEC AREA
- DIVISION II.6.6.2 CREDIT FOR JOB CREATION IN THE ALUMINUM INDUSTRY IN THE SAGUENAY–LAC-SAINT-JEAN AREA
- DIVISION II.6.6.3 CREDIT FOR JOB CREATION IN THE MANUFACTURING OR ENVIRONMENTAL SECTOR IN THE ANGUS TECHNOPOLE
- DIVISION II.6.6.4 CREDIT FOR JOB CREATION IN THE GASPÉSIE REGION AND IN CERTAIN MARITIME REGIONS OF QUÉBEC
- DIVISION II.6.6.5 CREDITS FOR THE DEVELOPMENT OF THE FIELDS OF BIOTECHNOLOGY AND NUTRACEUTICALS
- DIVISION II.6.6.6 CREDIT FOR JOB CREATION IN THE RESOURCE REGIONS
- 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 FOR JOB CREATION IN THE GASPÉSIE AND CERTAIN MARITIME REGIONS OF QUÉBEC IN THE FIELDS OF MARINE BIOTECHNOLOGY AND MARICULTURE
- DIVISION II.6.6.7 CREDIT FOR JOB CREATION IN THE CARREFOURS DE L’INNOVATION
- DIVISION II.6.7 Repealed, 2003, c. 9, s. 324.
- DIVISION II.6.8 CREDIT FOR INVESTMENT FUND CREATION
- DIVISION II.6.9 CREDIT RELATING TO FUND MANAGERS
- DIVISION II.6.10 CREDIT FOR SOLICITATION EXPENDITURE
- DIVISION II.6.11 CREDIT FOR SPECIALIST TRAINING
- DIVISION II.6.12 CREDIT FOR SOLICITATION EXPENDITURE IN RESPECT OF A FOREIGN INVESTMENT FUND
- DIVISION II.6.13 CREDIT RELATING TO FINANCIAL ANALYSTS SPECIALIZED IN SECURITIES OF QUÉBEC CORPORATIONS OR IN FINANCIAL DERIVATIVES
- DIVISION II.6.14 CREDIT RELATING TO COMMUNICATIONS BETWEEN CORPORATIONS AND STOCK MARKET INVESTORS
- DIVISION II.6.14.1 CREDITS TO FOSTER THE PARTICIPATION OF SECURITIES DEALERS ON THE NASDAQ STOCK EXCHANGE
- DIVISION II.6.15 CREDIT RELATING TO MINING, PETROLEUM, GAS 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 ELDERLY PERSONS
- DIVISION II.11.2 TAX CREDIT FOR CHILD ASSISTANCE
- DIVISION II.11.3 CREDIT FOR INFORMAL CAREGIVERS OF PERSONS OF FULL AGE
- DIVISION II.12 CREDIT FOR ADOPTION EXPENSES
- DIVISION II.12.1 CREDIT FOR THE TREATMENT OF INFERTILITY
- 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 PAYMENT OF QUÉBEC SALES TAX CREDIT
- DIVISION II.17 CREDIT FOR INDIVIDUALS LIVING IN THE TERRITORY OF A NORTHERN VILLAGE
- DIVISION II.17.1 CREDIT GRANTING A WORK PREMIUM
- DIVISION II.18 TAX CREDIT FOR MEDICAL EXPENSES
- DIVISION II.19 CREDIT FOR TOP-LEVEL ATHLETES
- DIVISION II.20 CREDIT FOR NEW GRADUATES WORKING IN THE RESOURCE REGIONS
- 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 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 REGISTRATION OF CERTAIN ORGANIZATIONS AND ASSOCIATIONS
- BOOK X Repealed, 1997, c. 85, s. 296.
- BOOK X.1 IDENTIFICATION NUMBER FOR A TAX SHELTER
- 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 ELDERLY PERSONS
- PART I.3.1 TAX RELATING TO ADVANCE PAYMENTS OF THE CREDIT GRANTING A WORK PREMIUM
- PART I.3.2 TAX IN RESPECT OF ADVANCE PAYMENTS OF THE CREDIT FOR CHILD CARE EXPENSES
- 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 II INCOME EARNED IN QUÉBEC BY PERSONS NOT RESIDENT IN QUÉBEC
- PART III INVESTMENT INSTITUTIONS
- PART III.0.0.1 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.1.0.5 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.1.2 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.2 SPECIAL TAX IN RESPECT OF QUALIFYING NON-GUARANTEED CONVERTIBLE SECURITIES
- PART III.2.1 SPECIAL TAX RELATING TO PREFERRED SHARES OF REGIONAL VENTURE CAPITAL CORPORATIONS
- 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.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 DU QUÉBEC
- 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.6.2 SPECIAL TAX RELATING TO THE RECOVERY OF THE TAX CREDIT FOR THE PURCHASE OF SHARES ISSUED BY CAPITAL RÉGIONAL ET COOPÉRATIF DESJARDINS
- PART III.6.3 SPECIAL TAX RELATING TO THE FULFILMENT OF INVESTMENT REQUIREMENTS BY CAPITAL RÉGIONAL ET COOPÉRATIF DESJARDINS
- PART III.7 SPECIAL DUTIES RELATING TO THE TRANSFER OF AN IMMOVABLE IN CERTAIN CIRCUMSTANCES
- 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.9.1 SPECIAL TAX RELATING TO THE CREDIT IN RESPECT OF TIP REPORTING
- PART III.10 SPECIAL TAX RELATING TO THE DESIGN TAX CREDIT
- PART III.10.1 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.10.1.2 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 FOR JOB CREATION IN THE GASPÉSIE AND CERTAIN MARITIME REGIONS OF QUÉBEC IN THE FIELDS OF MARINE BIOTECHNOLOGY AND MARICULTURE
- 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.10.2 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.10.10 SPECIAL TAX RELATING TO THE CREDIT RELATING TO MINING, PETROLEUM, GAS 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.16 SPECIAL TAX RELATING TO AN INCOME-AVERAGING ANNUITY PAYMENT RESPECTING INCOME FROM ARTISTIC ACTIVITIES
- 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.3.1 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 ANTI-POVERTY CONTRIBUTION FOR THE PROMOTION OF RE-ENTRY INTO THE LABOUR FORCE
- PART VII.2 CONTRIBUTION TO THE QUÉBEC YOUTH FUND
- 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.
- REPEAL SCHEDULE