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 241.0.1r2
Disposition versions
241.0.1R2. For the purposes of paragraph b of section 241.0.1 of the Act, prescribed assistance means
(a) the amount of any assistance granted by Québec or another province in respect of, or for the acquisition of, a share of the capital stock of a corporation referred to in paragraph a or b of section 241.0.1R1;
(b) the amount of any assistance provided under the provisions of the Employee Investment Act of British Columbia (R.S.B.C. 1996, c. 112) in respect of, or for the acquisition of, a share of the capital stock of a corporation referred to in paragraph c of section 241.0.1R1;
(c) the amount of any assistance granted under the provisions of the Community Small Business Investment Funds Act (S.O. 1992, c. 18) in respect of, or for the acquisition of, a share of the capital stock of a corporation referred to in paragraph d of section 241.0.1R1;
(d) the amount of any tax credit provided in respect of, or for the acquisition of, a share of a corporation referred to in any of subparagraphs g to k of the first paragraph of section 21.19R1 or in any of subparagraphs a and c to e of the second paragraph of that section; or
(e) the amount of any tax credit provided by Québec or another province in respect of, or for the acquisition of, a share of the capital stock of a taxable Canadian corporation, other than a share described in the second paragraph, held in a prescribed stock savings plan referred to in section 241.0.1R3.
The share to which subparagraph e of the first paragraph refers is a share of the capital stock of a corporation in respect of which an amount has been renounced by the corporation under any of sections 359.2, 359.2.1, 359.4 and 359.6 of the Act.
