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I-3 - Taxation Act

Section 1024
Disposition versions

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1024. For the purposes of sections 1020 to 1023, the expression “adjustment payment” means a payment made by Québec to the government of another province or of Canada in respect of any tax deduction or withholding made in Québec on an amount paid to a person not resident in Québec on the last day of the taxation year and the expression “amount deducted or withheld” does not include an amount which has been refunded to the individual.
1972, c. 23, s. 752.
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