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

Section 1089r15
Disposition versions

Full text
1089R15. For the purposes of subparagraph d of the first paragraph of section 1089 of the Act, a Québec resource property means a property that would be referred to in section 370 of the Act if the words “Canada” and “Canadian” were replaced wherever they appear by the word “Québec”.
s. 1089R15; O.C. 1981-80, s. 1089R15; R.R.Q., 1981, c. I-3, r. 1, s. 1089R15; O.C. 1282-2003, s. 87; O.C. 134-2009, s. 1.
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