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 550r1
Disposition versions

Full text
550R1. The capital dividend account and the capital gains dividend account of the new corporation referred to in section 550 of the Act, at a particular time, designate the amounts respectively determined as such in respect of the corporation, at the same time and for the same purposes, under section 570R2 and any of sections 567R1, 1106R1 and 1116R1, as the case may be.
s. 550R1; O.C. 1981-80, s. 550R1; R.R.Q., 1981, c. I-3, r. 1, s. 550R1; O.C. 1472-87, s. 11; O.C. 1539-93, s. 16; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
© Gouvernement du Québec