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I-3 - Taxation Act
Table of Contents
- PART I INCOME TAX
- BOOK I INTERPRETATION AND RULES OF GENERAL APPLICATION
- BOOK II LIABILITY FOR TAX
- BOOK III COMPUTATION OF INCOME
- BOOK IV COMPUTATION OF TAXABLE INCOME
- BOOK V COMPUTATION OF TAX
- BOOK V.1 ALTERNATIVE MINIMUM TAX
- BOOK V.2 Repealed, 1997, c. 85, s. 187.
- BOOK V.2.1 Repealed, 2005, c. 1, s. 189.
- BOOK VI RULES APPLICABLE IN CERTAIN CIRCUMSTANCES
- BOOK VII PROFIT SHARING PLANS AND OTHER SPECIAL INCOME ARRANGEMENTS
- BOOK VIII EXEMPTIONS AND QUALIFIED DONEES
- BOOK IX RETURNS, ASSESSMENTS AND PAYMENTS
- BOOK X Repealed, 1997, c. 85, s. 296.
- BOOK X.1 IDENTIFICATION NUMBER FOR A TAX SHELTER
- BOOK X.2 DISCLOSURE OF TRANSACTIONS
- BOOK X.3 CERTIFICATE FROM REVENU QUÉBEC
- BOOK XI TAX EVASION
- BOOK XII REGULATIONS
- PART I.1 Repealed, 1997, c. 85, s. 297.
- PART I.2 Repealed, 2005, c. 1, s. 277.
- PART I.3 TAX IN RESPECT OF ADVANCE PAYMENTS OF THE CREDIT FOR HOME SUPPORT FOR SENIORS
- PART I.3.1 TAX RELATING TO ADVANCE PAYMENTS OF THE CREDITS TO INCREASE THE INCENTIVE TO WORK
- PART I.3.2 TAX IN RESPECT OF ADVANCE PAYMENTS OF THE CREDIT FOR CHILD CARE EXPENSES
- PART I.3.3 TAX IN RESPECT OF ADVANCE PAYMENTS OF THE CREDIT FOR THE TREATMENT OF INFERTILITY
- PART I.3.4 TAX IN RESPECT OF ADVANCE PAYMENTS OF THE CREDIT FOR THE RESTORATION OF A SECONDARY RESIDENCE
- PART I.4 TAX IN RESPECT OF THE ACQUISITION OF REPLACEMENT SHARES ON THE REDEMPTION OF SHARES IN ORDER TO PARTICIPATE IN THE HOME BUYERS’ PLAN
- PART I.5 TAX IN RESPECT OF THE ACQUISITION OF REPLACEMENT SHARES ON THE REDEMPTION OF SHARES IN ORDER TO PARTICIPATE IN THE LIFELONG LEARNING INCENTIVE PLAN
- PART I.6 TAX IN RESPECT OF SECURITY OPTION BENEFIT DEFERRAL
- PART II INCOME EARNED IN QUÉBEC BY PERSONS NOT RESIDENT IN QUÉBEC
- PART III INVESTMENT INSTITUTIONS
- PART III.0.0.1 RULES AND DEFINITIONS APPLICABLE TO CERTAIN SPECIAL TAXES
- PART III.0.1 SPECIAL TAX RELATING TO VARIOUS SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT TAX CREDITS
- PART III.0.1.1 SPECIAL TAX RELATING TO THE RECAPTURE OF CERTAIN SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT TAX CREDITS
- PART III.0.2 SPECIAL TAX RELATING TO THE CREDIT FOR TECHNOLOGICAL ADAPTATION SERVICES
- PART III.0.3 SPECIAL TAX RELATING TO E-COMMERCE SOLUTIONS
- PART III.1 SPECIAL TAX IN RESPECT OF QUÉBEC FILM PRODUCTIONS
- PART III.1.0.1 SPECIAL TAX RELATING TO THE CREDIT FOR FILM DUBBING
- PART III.1.0.2 SPECIAL TAX RELATING TO THE FILM PRODUCTION SERVICES CREDIT
- PART III.1.0.3 SPECIAL TAX RELATING TO THE CREDIT FOR THE PRODUCTION OF SOUND RECORDINGS
- PART III.1.0.4 SPECIAL TAX RELATING TO THE CREDIT FOR THE PRODUCTION OF PERFORMANCES
- PART III.1.0.4.1 SPECIAL TAX RELATING TO THE CREDIT FOR THE PRODUCTION OF MULTIMEDIA EVENTS OR ENVIRONMENTS PRESENTED OUTSIDE QUÉBEC
- PART III.1.0.5 SPECIAL TAX RELATING TO THE CREDIT FOR BOOK PUBLISHING
- PART III.1.0.6 SPECIAL TAX RELATING TO THE CREDIT FOR THE CREATION OF DIGITAL PRODUCTIONS
- PART III.1.1 SPECIAL TAX RELATING TO THE CREDIT FOR MULTIMEDIA TITLES (PART 1)
- PART III.1.1.1 SPECIAL TAX RELATING TO THE CREDIT FOR MULTIMEDIA TITLES (PART 2)
- PART III.1.1.2 SPECIAL TAX RELATING TO THE CREDIT FOR MULTIMEDIA TITLES (GENERAL)
- PART III.1.1.3 SPECIAL TAX RELATING TO THE CREDIT FOR CORPORATIONS SPECIALIZED IN THE PRODUCTION OF MULTIMEDIA TITLES
- PART III.1.1.4 Repealed, 2003, c. 9, s. 389.
- PART III.1.1.5 Repealed, 2003, c. 9, s. 389.
- PART III.1.1.6 SPECIAL TAX RELATING TO THE CREDIT FOR THE CORPORATIONS ESTABLISHED IN E-COMMERCE PLACE
- PART III.1.1.7 SPECIAL TAX RELATING TO THE CREDIT FOR E-BUSINESS ACTIVITIES
- PART III.1.1.8 SPECIAL TAX RELATING TO THE CREDIT FOR MAJOR EMPLOYMENT-GENERATING PROJECTS
- PART III.1.1.9 SPECIAL TAX RELATING TO THE CREDIT FOR THE DEVELOPMENT OF E-BUSINESS
- PART III.1.1.10 SPECIAL TAX RELATING TO THE CREDIT FOR MAJOR DIGITAL TRANSFORMATION PROJECTS
- PART III.1.1.11 SPECIAL TAX RELATING TO THE CREDIT FOR THE DIGITAL TRANSFORMATION OF PRINT MEDIA
- PART III.1.2 Repealed, 2003, c. 9, s. 391.
- PART III.1.3 SPECIAL TAX RELATING TO THE DEVELOPMENT OF THE NEW ECONOMY
- PART III.1.3.1 Repealed, 2003, c. 9, s. 399.
- PART III.1.4 SPECIAL TAX RELATING TO THE CREDIT FOR WAGES IN CONNECTION WITH THE CREATION OF THE INTERNATIONAL TRADE ZONE AT MIRABEL
- PART III.1.5 SPECIAL TAX RELATING TO THE CREDIT FOR CUSTOMS BROKERAGE SERVICES IN CONNECTION WITH THE CREATION OF THE INTERNATIONAL TRADE ZONE AT MIRABEL
- PART III.1.6 SPECIAL TAX RELATING TO THE CREDIT FOR ACQUISITION COSTS OR RENTAL EXPENSES IN CONNECTION WITH THE CREATION OF THE INTERNATIONAL TRADE ZONE AT MIRABEL
- PART III.1.7 SPECIAL TAX RELATING TO THE CREDIT FOR THE CONSTRUCTION, RENOVATION OR ALTERATION OF STRATEGIC BUILDINGS IN THE INTERNATIONAL TRADE ZONE AT MIRABEL
- PART III.1.8 SPECIAL TAX RELATING TO THE ADDITIONAL DEDUCTION OF 35% OR 60% IN RESPECT OF CERTAIN INVESTMENTS
- PART III.2 Repealed, 2017, c. 29, s. 214.
- PART III.2.1 Repealed, 2017, c. 29, s. 214.
- PART III.2.2 SPECIAL TAX RELATING TO THE SECOND COOPERATIVE INVESTMENT PLAN
- PART III.2.3 SPECIAL TAX TO ENSURE THE INTEGRITY OF THE SECOND COOPERATIVE INVESTMENT PLAN
- PART III.2.4 SPECIAL TAX RELATING TO AN ALLOWABLE REDEMPTION OR REPAYMENT UNDER THE SECOND COOPERATIVE INVESTMENT PLAN
- PART III.2.5 SPECIAL TAX RELATING TO A REDEMPTION UNDER THE FIRST COOPERATIVE INVESTMENT PLAN
- PART III.2.6 SPECIAL TAX RELATING TO A REDEMPTION UNDER THE SECOND COOPERATIVE INVESTMENT PLAN
- PART III.2.7 SPECIAL TAX RELATING TO CERTAIN SHARE ISSUE EXPENSES UNDER THE STOCK SAVINGS PLAN II
- PART III.2.8 SPECIAL TAX RELATING TO A TAX-FREE RESERVE OF A QUALIFIED SHIPOWNER
- PART III.3 Repealed, 2002, c. 40, s. 273.
- PART III.4 SPECIAL TAX RELATING TO THE DISPOSITION OF CERTAIN PROPERTY BY AN ARCHIVAL CENTRE OR A MUSEUM
- PART III.5 SPECIAL TAX RELATING TO THE DISPOSITION OF CERTAIN PROPERTY BY AN INSTITUTION OR PUBLIC AUTHORITY
- PART III.5.1 SPECIAL TAX RELATING TO RECOGNIZED ARTS ORGANIZATIONS
- PART III.5.1.1 SPECIAL TAX RELATING TO REGISTERED MUSEUMS
- PART III.5.1.2 SPECIAL TAX RELATING TO REGISTERED CULTURAL OR COMMUNICATIONS ORGANIZATIONS
- PART III.5.2 SPECIAL TAX RELATING TO RECOGNIZED POLITICAL EDUCATION ORGANIZATIONS
- PART III.6 SPECIAL TAX RELATING TO THE FONDS DE SOLIDARITÉ DES TRAVAILLEURS 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.6.1.2 SPECIAL TAX RELATING TO SHARE EXCHANGE TRANSACTIONS CARRIED OUT BY CAPITAL RÉGIONAL ET COOPÉRATIF DESJARDINS
- PART III.6.2 SPECIAL TAX RELATING TO THE RECOVERY OF THE TAX CREDIT FOR THE PURCHASE OF CLASS “A” SHARES ISSUED BY CAPITAL RÉGIONAL ET COOPÉRATIF DESJARDINS
- PART III.6.2.1 SPECIAL TAXES RELATING TO THE RECOVERY OF THE TAX CREDITS FOR THE EXCHANGE OF SHARES ISSUED BY CAPITAL RÉGIONAL ET COOPÉRATIF DESJARDINS
- PART III.6.3 Repealed, 2017, c. 1, s. 379.
- PART III.6.4 SPECIAL TAX RELATING TO THE CREDIT FOR THE HIRING OF FINANCIAL DERIVATIVES SPECIALISTS
- PART III.6.5 SPECIAL TAX RELATING TO THE NON-REFUNDABLE TAX CREDIT FOR THE DEVELOPMENT OF E-BUSINESS
- PART III.6.6 SPECIAL TAX RELATING TO THE NON-REFUNDABLE TAX CREDIT FOR INTERNATIONAL FINANCIAL CENTRES
- PART III.7 SPECIAL DUTIES RELATING TO THE TRANSFER OF AN IMMOVABLE MADE BEFORE 18 MARCH 2016
- PART III.7.0.1 SPECIAL DUTIES RELATING TO THE TRANSFER OF AN IMMOVABLE MADE AFTER 17 MARCH 2016
- PART III.7.1 SPECIAL TAX RELATING TO THE USE OF LESS POLLUTING DRY-CLEANING TECHNOLOGY
- PART III.8 SPECIAL TAX RELATING TO THE CREDIT FOR TRAINING
- PART III.9 SPECIAL TAX RELATING TO THE CREDIT FOR ON-THE-JOB TRAINING PERIODS
- PART III.9.0.1 SPECIAL TAX RELATING TO THE CREDIT FOR LABOUR TRAINING IN THE MANUFACTURING, FORESTRY AND MINING SECTORS
- PART III.9.0.2 SPECIAL TAX RELATING TO THE CREDIT FOR FRANCIZATION IN THE WORKPLACE
- PART III.9.0.3 SPECIAL TAX RELATING TO THE CREDIT FOR THE TRAINING OF WORKERS EMPLOYED BY SMALL AND MEDIUM-SIZED BUSINESSES
- PART III.9.1 SPECIAL TAX RELATING TO THE CREDIT IN RESPECT OF TIP REPORTING
- PART III.10 SPECIAL TAX RELATING TO THE DESIGN TAX CREDIT
- PART III.10.0.1 SPECIAL TAX RELATING TO THE CREDIT FOR THE ACQUISITION OF PIG MANURE TREATMENT FACILITIES
- PART III.10.0.2 SPECIAL TAX RELATING TO THE CREDIT IN RESPECT OF INTEREST PAYABLE ON FINANCING OBTAINED UNDER THE SELLER-LENDER FORMULA OF LA FINANCIÈRE AGRICOLE DU QUÉBEC
- PART III.10.1 SPECIAL TAX RELATING TO THE CONSTRUCTION OR CONVERSION OF VESSELS
- PART III.10.1.1 SPECIAL TAX RELATING TO THE CREDIT FOR RAILWAY UNDERTAKINGS
- PART III.10.1.1.1 SPECIAL TAX RELATING TO THE CREDIT FOR THE CONSTRUCTION AND MAJOR REPAIR OF PUBLIC ACCESS ROADS AND BRIDGES IN FOREST AREAS
- PART III.10.1.1.2 SPECIAL TAX RELATING TO THE CREDIT TO PROMOTE THE HIRING OF NEW GRADUATES IN THE RESOURCE REGIONS
- PART III.10.1.1.3 SPECIAL TAX RELATING TO THE CREDIT FOR DAMAGE INSURANCE FIRMS
- PART III.10.1.1.4 SPECIAL TAX RELATING TO THE CREDIT TO FOSTER THE RETENTION OF EXPERIENCED WORKERS
- PART III.10.1.2 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.10.1.9.1 SPECIAL TAX RELATING TO THE CREDIT FOR THE PRODUCTION OF BIODIESEL FUEL IN QUÉBEC
- PART III.10.1.9.2 SPECIAL TAX RELATING TO THE CREDIT FOR THE PRODUCTION OF PYROLYSIS OIL IN QUÉBEC
- PART III.10.1.10 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.3.0.1 SPECIAL TAX RELATING TO THE DEDUCTION FOR INNOVATIVE MANUFACTURING CORPORATIONS
- 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
