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 1029.8.36.139
Disposition versions

Full text
1029.8.36.139. (Repealed).
2001, c. 51, s. 189; 2010, c. 5, s. 158.
1029.8.36.139. Where the taxation year referred to in section 1029.8.36.129 of a corporation, or the fiscal period referred to in section 1029.8.36.132, of a partnership, has fewer than 51 weeks, the amount of $150,000 in subparagraph c of the first paragraph of those sections and the amount of $750,000 in paragraphs b and c of section 1029.8.36.130 or 1029.8.36.133 and in section 1029.8.36.137 or 1029.8.36.138 shall be replaced by the product obtained by multiplying $150,000 and $750,000 by the proportion that the number of days in the taxation year or fiscal period, as the case may be, is of 365.
2001, c. 51, s. 189.
© Gouvernement du Québec