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-3, r. 1 - Regulation respecting the Taxation Act

Section 1027r2
Disposition versions

Full text
1027R2. For the purposes of subparagraph ii of subparagraph a of the first paragraph of section 1027 of the Act and subject to sections 1027R7 and 1027R9, the second basic provisional account of a corporation means its first basic provisional account for the preceding taxation year.
s. 1027R2; O.C. 2962-82, s. 84; O.C. 500-83, s. 84; O.C. 1076-88, s. 25; O.C. 1707-97, s. 98; O.C. 1466-98, s. 126; O.C. 134-2009, s. 1.
© Gouvernement du Québec