Ministère de l'Emploi et de la Solidarité sociale
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I-3 - Taxation Act

Section 776.1.4.1
Disposition versions

Full text
776.1.4.1. In no case may an individual deduct an amount under section 776.1.1 or 776.1.2 in respect of a share purchased after the individual, or the spouse or former spouse where the purchased share is held by a trust governed by a registered retirement savings plan or registered retirement income fund under which the annuitant is the individual’s spouse or former spouse, makes a request for redemption in accordance with paragraph 5 of section 10 of the Act to establish the Fonds de solidarité des travailleurs et des travailleuses du Québec (FTQ) (chapter F-3.2.1) or paragraph 5 of section 11 of the Act to establish Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l’emploi (chapter F-3.1.2).
1989, c. 5, s. 128; 1995, c. 63, s. 86; 1997, c. 14, s. 136; 2005, c. 38, s. 185; 2021, c. 15, s. 67; 2024, c. 11, s. 82.
776.1.4.1. In no case may an individual deduct an amount under section 776.1.1 or 776.1.2 in respect of a share purchased after the individual, or the spouse or former spouse where the purchased share is held by a trust governed by a registered retirement savings plan or registered retirement income fund under which the annuitant is the individual’s spouse or former spouse, makes a request for redemption in accordance with paragraph 5 of section 10 of the Act to establish the Fonds de solidarité des travailleurs du Québec (F.T.Q.) (chapter F-3.2.1) or paragraph 5 of section 11 of the Act to establish Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l’emploi (chapter F-3.1.2).
1989, c. 5, s. 128; 1995, c. 63, s. 86; 1997, c. 14, s. 136; 2005, c. 38, s. 185; 2021, c. 15, s. 67.
776.1.4.1. In no case may an individual deduct an amount under section 776.1.1 or 776.1.2 in respect of a share purchased after the individual, or the spouse where the purchased share is held by a trust governed by a registered retirement savings plan or registered retirement income fund under which the annuitant is the individual’s spouse, makes a request for redemption in accordance with paragraph 5 of section 10 of the Act to establish the Fonds de solidarité des travailleurs du Québec (F.T.Q.) (chapter F-3.2.1) or paragraph 5 of section 11 of the Act to establish Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l’emploi (chapter F-3.1.2).
1989, c. 5, s. 128; 1995, c. 63, s. 86; 1997, c. 14, s. 136; 2005, c. 38, s. 185.
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