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 752.0.10.4.0.1
Disposition versions

Full text
752.0.10.4.0.1. For the purposes of subparagraph ii of paragraph c of section 422, section 436 and this chapter, where at any time the Canadian Cultural Property Export Review Board or the Minister of Sustainable Development, Environment and Parks, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in the definition of “total charitable gifts” in the first paragraph of section 752.0.10.1 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to sections 752.0.10.12 and 752.0.10.14, to be the taxpayer’s proceeds of disposition of the property.
2001, c. 53, s. 114; 2003, c. 2, s. 214; 2006, c. 3, s. 35; 2011, c. 21, s. 232; 2015, c. 21, s. 282; 2017, c. 29, s. 135.
752.0.10.4.0.1. For the purposes of subparagraph ii of paragraph c of section 422, section 436 and this chapter, where at any time the Canadian Cultural Property Export Review Board or the Minister of Sustainable Development, Environment and Parks, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in the definition of “total charitable gifts” in the first paragraph of section 752.0.10.1 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to sections 752.0.10.12, 752.0.10.13 and 752.0.10.14, to be the taxpayer’s proceeds of disposition of the property.
2001, c. 53, s. 114; 2003, c. 2, s. 214; 2006, c. 3, s. 35; 2011, c. 21, s. 232; 2015, c. 21, s. 282.
752.0.10.4.0.1. For the purposes of subparagraph ii of paragraph c of section 422, section 436 and this chapter, where at any time the Canadian Cultural Property Export Review Board, the Conseil du patrimoine culturel du Québec or the Minister of Sustainable Development, Environment and Parks, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in the definition of “total charitable gifts” in the first paragraph of section 752.0.10.1 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to sections 752.0.10.12, 752.0.10.13 and 752.0.10.14, to be the taxpayer’s proceeds of disposition of the property.
2001, c. 53, s. 114; 2003, c. 2, s. 214; 2006, c. 3, s. 35; 2011, c. 21, s. 232.
752.0.10.4.0.1. For the purposes of subparagraph ii of paragraph c of section 422, section 436 and this chapter, where at any time the Canadian Cultural Property Export Review Board, the Commission des biens culturels du Québec or the Minister of Sustainable Development, Environment and Parks, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in the definition of “total charitable gifts” in the first paragraph of section 752.0.10.1 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to sections 752.0.10.12, 752.0.10.13 and 752.0.10.14, to be the taxpayer’s proceeds of disposition of the property.
2001, c. 53, s. 114; 2003, c. 2, s. 214; 2006, c. 3, s. 35.
752.0.10.4.0.1. For the purposes of subparagraph ii of paragraph c of section 422, section 436 and this chapter, where at any time the Canadian Cultural Property Export Review Board, the Commission des biens culturels du Québec or the Minister of the Environment, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in the definition of "total charitable gifts" in the first paragraph of section 752.0.10.1 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to sections 752.0.10.12, 752.0.10.13 and 752.0.10.14, to be the taxpayer’s proceeds of disposition of the property.
2001, c. 53, s. 114; 2003, c. 2, s. 214.
© Gouvernement du Québec