Ministère de l'Emploi et de la Solidarité sociale
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 1134
Disposition versions

Full text
1134. Where the taxation year of a corporation covers a period of less than three hundred and fifty-nine days, that corporation must pay the tax otherwise established in the proportion that the number of days in its taxation year is to three hundred and sixty-five.
1972, c. 23, s. 847; 1973, c. 18, s. 33; 1979, c. 38, s. 27; 1997, c. 3, s. 71.
© Gouvernement du Québec