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

Section 771r7
Disposition versions

Full text
771R7. For the purposes of paragraph a of section 771R4, “gross revenue” does not include interest on a bond, debenture, hypothecary claim or mortgage, dividends, or rentals or royalties from property that is not used in connection with the principal activity of the corporation.
s. 771R4; O.C. 1981-80, s. 771R4; R.R.Q., 1981, c. I-3, r. 1, s. 771R4; O.C. 1707-97, s. 54; O.C. 1466-98, s. 68; O.C. 134-2009, s. 1.
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