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 1129.12.44
Disposition versions
1129.12.44. In this Part,
“qualified property” has the meaning assigned by section 979.24;
“qualified shipowner” has the meaning assigned by section 979.24;
“tax-free reserve” of a qualified shipowner means a tax-free reserve within the meaning of section 979.25.
