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 130r44
Disposition versions

Full text
130R44. In this division,
“designated property” of a class means a property deemed to be such under section 130R124, a property of the class acquired by the taxpayer before 13 November 1981 or a property described in any of subparagraphs 4 to 6 of subparagraph ii of subparagraph a of the fourth paragraph of section 130R120;
“specified transaction” means a transaction in respect of which any of sections 527, 544, 556, 617, 620 and 626 of the Act applies.
s. 130R29; O.C. 1981-80, s. 130R29; R.R.Q., 1981, c. I-3, r. 1, s. 130R29; O.C. 2847-84, s. 4; O.C. 366-94, s. 5; O.C. 1631-96, s. 8; O.C. 134-2009, s. 1; O.C. 164-2021, s. 9.
130R44. In this division,
“designated property” of a class means a property deemed to be such under section 130R124, a property of the class acquired by the taxpayer before 13 November 1981 or a property described in any of subparagraphs b to d of the second paragraph of section 130R119;
“specified transaction” means a transaction in respect of which any of sections 527, 544, 556, 617, 620 and 626 of the Act applies.
s. 130R29; O.C. 1981-80, s. 130R29; R.R.Q., 1981, c. I-3, r. 1, s. 130R29; O.C. 2847-84, s. 4; O.C. 366-94, s. 5; O.C. 1631-96, s. 8; O.C. 134-2009, s. 1.
© Gouvernement du Québec