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 818r35
Disposition versions

Full text
818R35. (Revoked).
s. 818R28; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R28; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R35. A property is a property referred to in paragraph d of section 818R32 only if the value for the year of the aggregate of investment property of the corporation, trust or partnership, as the case may be, referred to in that paragraph is not less than 75% of the value for the year of the aggregate of its property and its gross investment revenue for the year derived from that investment property, excluding the portion of that revenue arising from persons not dealing at arm’s length with the corporation, trust or partnership, as the case may be, is not less than 90% of its gross revenue for the year.
s. 818R28; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R28; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
© Gouvernement du Québec