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 175.8
Disposition versions
175.8. Section 175.9 also applies where
(a) a person, in this section and section 175.9 referred to as the “transferor”, disposes of a particular property;
(b) the particular property is described in an inventory of a business that is an adventure or concern in the nature of trade;
(c) the disposition is not a disposition that is deemed to have occurred under subparagraph b of the first paragraph of section 85.7, paragraph a of section 85.9, any of Divisions I to III of Chapter III of Title VII, section 653, Chapter I of Title I.1 of Book VI, paragraph a or c of section 785.5, or any of sections 832.1, 851.22.0.4 and 999.1;
(d) during the period that begins 30 days before and ends 30 days after the time of disposition, the transferor or a person affiliated with the transferor acquires property, in this section and section 175.9 referred to as the “substituted property”, that is, or is identical to, the particular property; and
(e) at the end of the 30 days following the time of disposition, the transferor or a person affiliated with the transferor owns the substituted property.
175.8. Section 175.9 also applies where
(a) a person, in this section and section 175.9 referred to as the “transferor”, disposes of a particular property;
(b) the particular property is described in an inventory of a business that is an adventure or concern in the nature of trade;
(c) the disposition is not a disposition that is deemed to have occurred under any of sections 436, 440, 444, 450, 450.6 and 653, Chapter I of Title I.1 of Book VI, paragraph a or c of section 785.5, or section 832.1 or 999.1;
(d) during the period that begins 30 days before and ends 30 days after the time of disposition, the transferor or a person affiliated with the transferor acquires property, in this section and section 175.9 referred to as the “substituted property”, that is, or is identical to, the particular property; and
(e) at the end of the 30 days following the time of disposition, the transferor or a person affiliated with the transferor owns the substituted property.
175.8. Section 175.9 also applies where
(a) a person, in this section and section 175.9 referred to as the “transferor”, disposes of a particular property;
(b) the particular property is described in an inventory of a business that is an adventure or concern in the nature of trade;
(c) the disposition is not a disposition that is deemed to have occurred under any of sections 436, 440, 444, 450, 450.6, and 653, Chapter I of Title I.1 of Book VI, paragraph f of section 785.5, or section 832.1 or 999.1;
(d) during the period that begins 30 days before and ends 30 days after the time of disposition, the transferor or a person affiliated with the transferor acquires property, in this section and section 175.9 referred to as the “substituted property”, that is, or is identical to, the particular property; and
(e) at the end of the 30 days following the time of disposition, the transferor or a person affiliated with the transferor owns the substituted property.
