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 726.14r5
Disposition versions

Full text
726.14R5. In this chapter, “specified person in relation” to a corporation or a holder of a share, as the case may be, referred to in this section as the “taxpayer”, means any person or partnership with whom the taxpayer does not deal at arm’s length, or any partnership or trust of which the taxpayer, or a person or partnership with whom the taxpayer does not deal at arm’s length, is a member or beneficiary, respectively.
s. 726.14R5; O.C. 1549-88, s. 23; O.C. 1660-94, s. 12; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
© Gouvernement du Québec