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I-3 - Taxation Act
Section 1129.79
Disposition versions
1129.79. For the purposes of section 1129.78, the property income of a specified trust from the rental of specified immovables for a taxation year means the amount by which the amount that is the trust’s income for the year from the rental of a specified immovable computed under Titles III and XI of Book III of Part I, except to the extent that the income is otherwise included under subparagraph b of the first paragraph of section 1089 in computing the trust’s income earned in Québec for the year, exceeds the amount that is the trust’s loss for the year from the rental of a specified immovable computed under those Titles III and XI, except to the extent that the loss is otherwise taken into consideration under subparagraph i of the first paragraph of section 1089 in computing the trust’s income earned in Québec for the year or could be so taken into consideration if the trust had sufficient income for that purpose.
