Ministère de l'Emploi et de la Solidarité sociale
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 241.0.1r3
Disposition versions

Full text
241.0.1R3. For the purposes of section 241.0.1 of the Act, a prescribed stock savings plan means a stock savings plan governed by any of the following statutes:
(a)  the Alberta Stock Savings Plan Act of Alberta (S.A. 1986, c. A-37.7);
(b)  The Stock Savings Tax Credit Act of Saskatchewan (S.S. 1986, c. S-59.1);
(c)  the Stock Savings Plan Act of Nova Scotia (R.S.N.S. 1989, c. 445);
(d)  The Stock Savings Tax Credit Act of Newfoundland and Labrador (R.S.N.L. 1990, c. S-28); and
(e)  section 11.6 of the Income Tax Act of Manitoba (Continuing Consolidation of the Statutes of Manitoba, c. I10).
s. 241.0.1R3; O.C. 1114-92, s. 18; O.C. 1454-99, s. 30; O.C. 1470-2002, s. 34; O.C. 134-2009, s. 1; I.N. 2016-10-01.
241.0.1R3. For the purposes of section 241.0.1 of the Act, a prescribed stock savings plan means a stock savings plan governed by any of the following statutes:
(a)  the Alberta Stock Savings Plan Act of Alberta (S.A. 1986, c. A-37.7);
(b)  The Stock Savings Tax Credit Act of Saskatchewan (S.S. 1986, c. S-59.1);
(c)  the Stock Savings Plan Act of Nova Scotia (R.S.N.S. 1989, c. 445);
(d)  The Stock Savings Tax Credit Act of Newfoundland (R.S.N.L. 1990, c. S-28); and
(e)  section 11.6 of the Income Tax Act of Manitoba (Continuing Consolidation of the Statutes of Manitoba, c. I10).
s. 241.0.1R3; O.C. 1114-92, s. 18; O.C. 1454-99, s. 30; O.C. 1470-2002, s. 34; O.C. 134-2009, s. 1.
© Gouvernement du Québec