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

Section 1088r7
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1088R7. For the purposes of section 1088R6, gross income 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 business of the individual.
s. 1088R5; O.C. 1981-80, s. 1088R5; R.R.Q., 1981, c. I-3, r. 1, s. 1088R5; O.C. 1466-98, s. 120; O.C. 134-2009, s. 1.
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