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 736.2
Disposition versions

Full text
736.2. (Repealed).
1978, c. 26, s. 128; 1979, c. 18, s. 59; 2017, c. 29, s. 114.
736.2. Notwithstanding section 727, for the purposes of computing the taxable income of a life insurer for its taxation year 1978 and its subsequent taxation years, the amount deductible as a non-capital loss for each of its taxation years ending before 1977 is deemed to be nil and the amount deductible as a non-capital loss for its taxation year 1977 is deemed to be equal to the amount prescribed.
1978, c. 26, s. 128; 1979, c. 18, s. 59.
© Gouvernement du Québec