- 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 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- CHAPTER III Repealed, 1997, c. 85, s. 66.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- CHAPTER V (Repealed, 2011, c. 6, s. 130)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- CHAPTER VIII Repealed, 1995, c. 1, s. 39.
- CHAPTER IX Repealed, 1984, c. 15, s. 83.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- CHAPTER IX.1 Repealed, 1995, c. 63, s. 37.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
- 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 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- TITLE I.1 Repealed, 1989, c. 5, s. 85.
- TITLE II Repealed, 1989, c. 5, s. 85.
- TITLE III Repealed, 1989, c. 5, s. 85.
- TITLE IV Repealed, 1989, c. 5, s. 85.
- TITLE IV.1 Repealed, 1989, c. 5, s. 85.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 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- TITLE V.1.1 Repealed, 2004, c. 21, s. 106.
- TITLE VI Repealed, 1989, c. 5, s. 85.
- TITLE VI.0.1 Repealed, 2005, c. 23, s. 63.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 STOCK SAVINGS PLANS II
- 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 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 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 Repealed, 2010, c. 25, s. 70.
- 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 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 EXPERIENCED WORKERS
- CHAPTER I.0.2.0.2 TAX CREDIT FOR VOLUNTEER FIREFIGHTERS
- 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 III.3 TAX CREDIT FOR THE HIRING OF FINANCIAL DERIVATIVES SPECIALISTS
- 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
- 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 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 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 STOCK SAVINGS PLANS II
- TITLE VII LIFE INSURANCE POLICIES
- TITLE VIII Repealed, 2007, c. 12, s. 98.
- CHAPTER I Repealed, 2007, c. 12, s. 98.
- CHAPTER II Repealed, 2007, c. 12, s. 98.
- CHAPTER III Repealed, 2007, c. 12, s. 98.
- CHAPTER IV Repealed, 2007, c. 12, s. 98.
- CHAPTER V Repealed, 2007, c. 12, s. 98.
- CHAPTER VI Repealed, 2007, c. 12, s. 98.
- CHAPTER VII Repealed, 2007, c. 12, s. 98.
- TITLE IX ELIGIBLE FUNERAL ARRANGEMENTS
- 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
- CHAPTER III.1.1 REGISTERED AMATEUR ATHLETIC ASSOCIATIONS
- 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
- TITLE II QUALIFIED DONEES
- 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.3.0.1 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 MATTERS
- 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.5.2 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 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 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.6.0.1.9 CREDIT FOR THE DEVELOPMENT OF E-BUSINESS
- 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.6.0.9 CREDIT FOR CELLULOSIC ETHANOL PRODUCTION 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 Repealed, 2010, c. 25, s. 137.
- DIVISION II.6.4.2 CREDIT FOR THE ACQUISITION OF PIG MANURE TREATMENT FACILITIES
- DIVISION II.6.4.3 CREDIT FOR THE ACQUISITION OR LEASING OF AN ENERGY-EFFICIENT VEHICLE
- 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 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 Repealed, 2010, c. 25, s. 139.
- 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, MARICULTURE AND MARINE PRODUCTS PROCESSING
- 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 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.6.14.3 CREDIT FOR INTERNATIONAL FINANCIAL CENTRES
- 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 WHO HOUSE PERSONS OF FULL AGE
- DIVISION II.11.4 CREDIT FOR PERSONS PROVIDING RESPITE TO INFORMAL CAREGIVERS
- DIVISION II.11.5 CREDIT FOR RESPITE EXPENSES OF INFORMAL CAREGIVERS
- DIVISION II.11.6 CREDIT FOR INFORMAL CAREGIVERS CO-RESIDING WITH PERSONS OF FULL AGE
- DIVISION II.11.7 CREDIT FOR INFORMAL CAREGIVERS COHABITING WITH A SPOUSE
- 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.16.1 TRANSITIONAL CREDIT FOR RECIPIENTS OF LAST RESORT FINANCIAL ASSISTANCE
- DIVISION II.17 CREDIT FOR INDIVIDUALS LIVING IN THE TERRITORY OF A NORTHERN VILLAGE
- DIVISION II.17.1 CREDITS TO INCREASE THE INCENTIVE TO WORK
- DIVISION II.17.2 SOLIDARITY CREDIT
- 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 II.21 CREDIT TO PROMOTE EDUCATION SAVINGS
- DIVISION II.22 CREDIT FOR HOME IMPROVEMENT AND RENOVATIONThis division applies to the taxation year 2009 (2010, c. 5, s. 168, subs. 2).
- 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 X.2 DISCLOSURE OF TRANSACTIONS
- 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 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.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.1.0.5 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.1.2 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.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.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.6.4 SPECIAL TAX RELATING TO THE CREDIT FOR THE HIRING OF FINANCIAL DERIVATIVES SPECIALISTS
- 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.9.0.1 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.9.1 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.10.1 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, MARICULTURE AND MARINE PRODUCTS PROCESSING
- 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.10.9.2 SPECIAL TAX IN RESPECT OF THE CREDIT FOR INVESTMENTS RELATING TO MANUFACTURING AND PROCESSING EQUIPMENT
- PART III.10.9.3 SPECIAL TAX RELATING TO THE CREDIT FOR INTERNATIONAL FINANCIAL CENTRES
- 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.15.1 SPECIAL TAXES RELATING TO THE CREDIT TO PROMOTE EDUCATION SAVINGS
- PART III.16 SPECIAL TAX RELATING TO AN INCOME-AVERAGING ANNUITY PAYMENT RESPECTING INCOME FROM ARTISTIC ACTIVITIES
- PART III.17 TAX RELATING TO SIFT ENTITIES
- 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