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I-3 - Taxation Act

Section 1131
Disposition versions

Full text
1131. Any corporation having an establishment in Québec at any time in a taxation year shall pay, in respect of that year, a tax on its paid-up capital shown in its financial statements for the year or, in the case of an authorized foreign bank, on its paid-up capital for the year.
1972, c. 23, s. 844; 1973, c. 17, s. 134; 1979, c. 38, s. 27; 1995, c. 1, s. 193; 1995, c. 63, s. 238; 1997, c. 3, s. 71; 2004, c. 8, s. 206.
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