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 1082.10
Disposition versions

Full text
1082.10. Where, in a taxation year of a corporation resident in Canada, a person not resident in Canada owes an amount to the corporation, the person not resident in Canada is a controlled foreign affiliate of the corporation for the purposes of Division VII of Chapter II of Title III of Book III throughout the period in the year during which the amount is owing and it is established that the amount owing is an amount owing described in paragraph a or b of section 127.13, section 1082.4 does not apply to adjust the amount of interest paid, payable or accruing in the year on the amount owing.
2001, c. 7, s. 154; 2001, c. 53, s. 239.
© Gouvernement du Québec