Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
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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 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
