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 737.18.31
Disposition versions

Full text
737.18.31. (Repealed).
2003, c. 9, s. 57; 2022, c. 23, s. 53.
737.18.31. For the purpose of determining, for the purposes of this Title, the income or loss of a qualified corporation for a taxation year from the eligible activities of a recognized business it carries on, the income or loss shall be computed as if
(a)  the eligible activities were the carrying on of a separate business; and
(b)  the qualified corporation were deducting in computing its income for the taxation year and had deducted in computing its income for any preceding taxation year, in relation to the separate business, the maximum amount in respect of any reserve, allowance or other amount.
2003, c. 9, s. 57.
© Gouvernement du Québec