Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-4 - Act respecting the application of the Taxation Act
Detailled Table of Contents
- CHAPTER I DEFINITIONS
- CHAPTER II GENERAL PROVISIONS
- CHAPTER II.1 INCOME INSURANCE BENEFITS
- CHAPTER III DEPRECIATION
- CHAPTER IV DEPRECIABLE PROPERTY
- CHAPTER V INTANGIBLE 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
