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 985.30
Disposition versions
985.30. (Repealed).
985.30. Where a recognized arts organization has expended a disbursement excess for a particular taxation year, the organization may, for the purpose of determining whether it complies with the requirement of section 985.28 for its immediately preceding taxation year or any of its five immediately subsequent taxation years, include in the computation of the amounts expended on artistic or cultural activities carried on by it or by way of gifts made by it to qualified donees, such portion of the disbursement excess for the particular year as was not so included under this section for any preceding taxation year.
The disbursement excess referred to in the first paragraph is the amount by which the aggregate of all amounts expended in the particular year by the recognized arts organization on artistic or cultural activities carried on by it or by way of gifts made to qualified donees exceeds its disbursement quota for that year.
