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

Section 1144r2
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1144R2. Every corporation that did not carry on business during a taxation year and the amount of whose assets, within the meaning of subsections 3 and 4 of section 1138 of the Act, does not exceed $5,000, is exempt from tax on capital for that year.
s. 1144R2; O.C. 1981-80, s. 1144R2; R.R.Q., 1981, c. I-3, r. 1, s. 1144R2; O.C. 1539-93, s. 53; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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