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 1174r1
Disposition versions

Full text
1174R1. A mutual benefit association, within the meaning of the Insurers Act (chapter A-32.1) is not required to include in the computation of the tax payable by it under section 1167 of the Act, any premium described therein with respect to a person resident at the time of maturity of the premium in another province where that other jurisdiction does not subject such an association to a similar tax.
s. 1174R1; O.C. 3926-80, s. 43; R.R.Q., 1981, c. I-3, r. 1, s. 1174R1; O.C. 1466-98, s. 125; O.C. 134-2009, s. 1.
1174R1. A mutual benefit association, within the meaning of the Act respecting insurance (chapter A-32) is not required to include in the computation of the tax payable by it under section 1167 of the Act, any premium described therein with respect to a person resident at the time of maturity of the premium in another province where that other jurisdiction does not subject such an association to a similar tax.
s. 1174R1; O.C. 3926-80, s. 43; R.R.Q., 1981, c. I-3, r. 1, s. 1174R1; O.C. 1466-98, s. 125; O.C. 134-2009, s. 1.
© Gouvernement du Québec