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

Section 1144r1
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1144R1. Every corporation that is a water company and 90% of the shares of which are owned by a Canadian municipality and a foreign border municipality is exempt from tax on capital.
s. 1144R1; O.C. 1981-80, s. 1144R1; R.R.Q., 1981, c. I-3, r. 1, s. 1144R1; O.C. 1707-97, s. 97; O.C. 134-2009, s. 1.
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