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 818r5
Disposition versions

Full text
818R5. (Revoked).
s. 818R2.1; O.C. 91-94, s. 55; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R5. Unless otherwise provided in Chapters II to XIV and XX, where the expression “preceding taxation year” is used in a provision of those chapters and refers to the 1987 taxation year of an insurer, that provision is to be read as if the definitions in those chapters applied to the insurer’s 1987 taxation year.
s. 818R2.1; O.C. 91-94, s. 55; O.C. 134-2009, s. 1.
© Gouvernement du Québec