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 22r4
Disposition versions

Full text
22R4. For the purposes of section 22R1, an individual’s income earned in Québec and an individual’s income earned in Québec and elsewhere, computed for a taxation year under that section 22R1, must be reduced by the amount deducted by the individual in computing the individual’s taxable income for the year under section 726.20.2 of the Act.
s. 22R1.3; O.C. 1707-97, s. 5; O.C. 1463-2001, s. 12; O.C. 134-2009, s. 1.
© Gouvernement du Québec