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 - Taxation Act

Section 503.1
Disposition versions

Full text
503.1. (Repealed).
1982, c. 5, s. 117; 1984, c. 15, s. 108; 1997, c. 3, s. 71; 2015, c. 21, s. 179.
503.1. Where a dividend becomes payable by a corporation at a particular time after 31 March 1977 and before 1979, the corporation may elect that all or part of the dividend be deemed, for the purposes of this Act, not to be a dividend but to be a loan made at the particular time by the corporation to the persons who received all or any portion of the dividend if it makes such election in prescribed manner.
Sections 111 to 119.1 and 487.1 to 487.5 do not apply to a loan contemplated in the first paragraph.
1982, c. 5, s. 117; 1984, c. 15, s. 108; 1997, c. 3, s. 71.
© Gouvernement du Québec