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 1129.67
Disposition versions

Full text
1129.67. In this Part,
“income-averaging annuity payment respecting income from artistic activities” means an amount paid as an annuity payment under an income-averaging annuity contract respecting income from artistic activities, or an amount referred to in paragraph d.1 of section 312;
“income-averaging annuity respecting income from artistic activities” has the meaning assigned by section 1.
2005, c. 23, s. 254; 2007, c. 12, s. 304; 2009, c. 15, s. 423; 2010, c. 25, s. 218.
1129.67. In this Part,
“income-averaging annuity payment respecting income from artistic activities” means an amount paid as an annuity payment under an income-averaging annuity contract respecting income from artistic activities, or an amount referred to in paragraph d.1 of section 312;
“income-averaging annuity respecting income from artistic activities” has the meaning assigned by section 1;
“individual” has the meaning assigned by Part I;
“person” has the meaning assigned by section 1.
2005, c. 23, s. 254; 2007, c. 12, s. 304; 2009, c. 15, s. 423.
1129.67. In this Part,
“income-averaging annuity payment respecting income from artistic activities” means an amount paid as an annuity payment under an income-averaging annuity contract respecting income from artistic activities, or an amount referred to in paragraph d.1 of section 312;
“income-averaging annuity respecting income from artistic activities” has the meaning assigned by section 1;
“person” has the meaning assigned by section 1.
2005, c. 23, s. 254; 2007, c. 12, s. 304.
1129.67. In this Part,
“income-averaging annuity payment respecting income from artistic activities” means an amount paid as an annuity payment under an income-averaging annuity contract respecting income from artistic activities, or an amount referred to in paragraph d.1 of section 312;
“income-averaging annuity respecting income from artistic activities” has the meaning assigned by section 1;
“Minister” means the Minister of Revenue;
“person” has the meaning assigned by section 1;
“taxation year” has the meaning assigned by Part I.
2005, c. 23, s. 254.
© Gouvernement du Québec