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 1029.8.36.59.14.1
Disposition versions

Full text
1029.8.36.59.14.1. (Repealed).
2011, c. 1, s. 75; 2021, c. 18, s. 123.
1029.8.36.59.14.1. The specified percentage that applies to eligible expenses and to which the first paragraph of sections 1029.8.36.59.13 and 1029.8.36.59.14 refers is
(a)  90%, if the eligible expenses are incurred in the calendar year 2010;
(b)  80%, if the eligible expenses are incurred in the calendar year 2011;
(c)  70%, if the eligible expenses are incurred in the calendar year 2012; or
(d)  60%, if the eligible expenses are incurred after 31 December 2012 and before 1 April 2013.
2011, c. 1, s. 75.
© Gouvernement du Québec