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I-3 - Taxation Act
Section 776.50
Disposition versions
776.50. In this Title,
(a) (paragraph repealed);
(a.1) “rental or leasing property” means a property that is a rental property or a leasing property for the purposes of Title XII of the Regulation respecting the Taxation Act (chapter I-3, r. 1);
(a.2) “limited partner” has the meaning that would be assigned by section 613.6 if that section were read without reference to “if his partnership interest is not an exempt interest at that time, within the meaning assigned by section 613.7, and”;
(b) “film property” means a property described in subparagraph n or r of the first paragraph of class 12 of Schedule B to the Regulation respecting the Taxation Act or a prescribed property.
776.50. In this Title,
(a) (paragraph repealed);
(a.1) “rental or leasing property” means a property that is a rental property or a leasing property for the purposes of Title VI of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1);
(a.2) “limited partner” has the meaning that would be assigned by section 613.6 if that section were read without reference to “if his partnership interest is not an exempt interest at that time, within the meaning assigned by section 613.7, and”;
(b) “film property” means a property described in subparagraph n or r of the first paragraph of class 12 of Schedule B to the Regulation respecting the Taxation Act or a prescribed property.
