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I-3 - Taxation Act
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 V CONTROL OF A CORPORATION
- 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 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- CHAPTER VI.3 Repealed, 1993, c. 16, s. 14.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- CHAPTER XIII Repealed, 2000, c. 5, s. 20.
- CHAPTER XIV Repealed, 2013, c. 10, s. 15.
- CHAPTER XV Repealed, 2012, c. 8, s. 40.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- DIVISION IV Repealed, 1993, c. 64, s. 17.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- DIVISION VII Repealed, 2007, c. 12, s. 25.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- DIVISION II Repealed, 1993, c. 64, s. 19.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- DIVISION IV Repealed, 1997, c. 14, s. 24.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 DISPOSITION OF INCORPOREAL PROPERTY
- 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
- 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.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 MANUFACTURING ENTERPRISES
- DIVISION IX OTHER DEDUCTIONS
- DIVISION X SOCIAL BENEFIT PLANS
- DIVISION X.1 EXPENDITURES MATCHABLE WITH A RIGHT TO RECEIVE PRODUCTION
- 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 XIII BORROWINGS
- CHAPTER IV CEASING TO CARRY ON BUSINESS
- CHAPTER V SPECIAL CASES
- DIVISION I BANKS
- DIVISION II STATE AND FEDERAL CROWN BODIES
- 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 PROFESSIONALS
- DIVISION VIII.1 ADDITIONAL BUSINESS INCOME OF AN INDIVIDUAL
- DIVISION VIII.2 RESERVE IN RESPECT OF INCOME ON 31 DECEMBER 1995
- DIVISION VIII.3 ADDITIONAL BUSINESS INCOME OF A CORPORATION
- DIVISION IX PROSPECTORS
- DIVISION X RAILWAY
- 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 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 VI FOREIGN TRUSTS
- CHAPTER VI.1 OFFSHORE INVESTMENT FUNDS
- 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, 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.3.0.2 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 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.
- 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.
- 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.2.3.1 DEDUCTION RELATING TO THE CARRYING OUT OF A LARGE 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.3.1.1 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 EXPERIENCED WORKERS
- CHAPTER I.0.2.0.2 TAX CREDIT FOR VOLUNTEER FIREFIGHTERS
- 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 CREDIT IN RESPECT OF THE ACQUISITION OF SHARES ISSUED BY CAPITAL RÉGIONAL ET COOPÉRATIF DESJARDINS
- CHAPTER V TAX CREDIT FOR NEW GRADUATES WORKING IN THE RESOURCE REGIONS
- 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
- 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 III SAVINGS AND CREDIT UNIONS
- TITLE IV DEPOSIT INSURANCE CORPORATIONS
- TITLE V INSURANCE CORPORATIONS
- CHAPTER I GENERAL RULES
- CHAPTER II COMPUTATION OF INCOME OF AN INSURER
- CHAPTER II.1 CONVERSION OF INSURANCE CORPORATIONS INTO MUTUAL CORPORATIONS
- CHAPTER II.2 DEMUTUALIZATION OF INSURANCE CORPORATIONS
- CHAPTER III RULES APPLICABLE TO LIFE INSURANCE CORPORATIONS
- CHAPTER IV RULES APPLICABLE TO SEGREGATED FUNDS
- 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
- 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.
- 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.1 STOCK SAVINGS PLANS
- CHAPTER I INTERPRETATION
- CHAPTER II GENERALITIES
- CHAPTER II.1 INVESTMENT GROUPS
- CHAPTER II.2 STOCK OWNERSHIP PLAN
- CHAPTER II.3 INVESTMENT FUND
- CHAPTER III QUALIFYING SHARES
- CHAPTER III.1 VALID SHARES
- CHAPTER III.2 QUALIFYING SECURITIES
- CHAPTER III.3 QUALIFYING NON-GUARANTEED CONVERTIBLE SECURITIES
- CHAPTER IV QUALIFIED CORPORATIONS
- CHAPTER V Repealed, 2003, c. 9, s. 148.
- CHAPTER V.1 GROWTH CORPORATIONS
- CHAPTER VI DEDUCTIONS
- CHAPTER VII INCLUDED AMOUNTS
- CHAPTER VIII SPECIAL CASES
- CHAPTER VIII.1 OBLIGATION
- CHAPTER IX ADMINISTRATION
- 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.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 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.6.0.0.4.1 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 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.6.0.10 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 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.6.5.6 CREDIT RELATING TO CERTAIN SHARE ISSUE EXPENSES UNDER THE STOCK SAVINGS PLAN II
- DIVISION II.6.5.7 CREDIT FOR DAMAGE INSURANCE FIRMS
- 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.6.14.2.1 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.6.14.3 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, 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 SENIORS
- 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.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.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 CREDIT FOR SENIORS’ ACTIVITIES
- 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 II.23 CREDIT FOR ECO-FRIENDLY RENOVATION
- DIVISION II.24 CREDIT FOR HOME RENOVATION
- 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
- 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.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.1.2 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.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 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.10.1.1.3 SPECIAL TAX RELATING TO THE CREDIT FOR DAMAGE INSURANCE FIRMS
- 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.10.1.10 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.10.9.3 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, 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.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.3.1 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.
- REPEAL SCHEDULE
