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i-4
- Act respecting the application of the Taxation Act
Table of Contents
Updated to 31 August 2024
CHAPTER
I
DEFINITIONS
CHAPTER
II
GENERAL PROVISIONS
CHAPTER
II.1
INCOME INSURANCE BENEFITS
CHAPTER
III
DEPRECIATION
CHAPTER
IV
DEPRECIABLE PROPERTY
DIVISION
I
GENERALITIES
DIVISION
II
DEPRECIABLE PROPERTY OF A PARTNERSHIP
CHAPTER
V
INCORPOREAL PROPERTY AND INTERESTS
CHAPTER
VI
PROFESSIONS
CHAPTER
VII
CAPITAL GAINS AND LOSSES
DIVISION
I
INTERPRETATION AND GENERALITIES
DIVISION
II
COMPUTATION OF THE ADJUSTED COST BASE OF CAPITAL PROPERTY
DIVISION
III
COMPUTATION OF THE ADJUSTED COST BASE OF AN INTEREST IN A PARTNERSHIP
DIVISION
IV
AMALGAMATIONS, EXCHANGES AND REORGANIZATIONS
DIVISION
V
PROPERTY DEEMED DISPOSED OF ON 22 FEBRUARY 1994
CHAPTER
VII.1
EXPLORATION AND DEVELOPMENT EXPENSES
CHAPTER
VIII
RULES RESPECTING THE COMPUTATION OF INCOME
CHAPTER
VIII.1
ELECTION OF THE TAXPAYER
CHAPTER
IX
CORPORATIONS AND SHAREHOLDERS
CHAPTER
X
SAVINGS AND CREDIT UNIONS
CHAPTER
XI
FINAL PROVISIONS
REPEAL SCHEDULE