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

Section 1055.1.1
Disposition versions

Full text
1055.1.1. For the purposes of subparagraph ii of paragraph a of section 1055.1, if an amount was deducted under section 725.2, as a consequence of the application of section 725.2.0.1 or 725.2.0.1.1, in computing a taxpayer’s taxable income for the year in which the taxpayer died, that subparagraph ii is to be read as if “1/4” were replaced by “50%”.
2009, c. 15, s. 362; 2019, c. 14, s. 429.
1055.1.1. For the purposes of subparagraph ii of paragraph a of section 1055.1, if an amount was deducted under section 725.2, as a consequence of the application of section 725.2.0.1, in computing a taxpayer’s taxable income for the year in which the taxpayer died, that subparagraph ii is to be read as if “1/4” was replaced by “50%”.
2009, c. 15, s. 362.
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