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 327
Disposition versions

Full text
327. For the purposes of this chapter, an annuity is deemed to have been increased after 24 June 1940 if, since, the amount which is payable under the contract has been increased whether by higher periodic payments, by increasing the number of payments or otherwise.
1972, c. 23, s. 301.
© Gouvernement du Québec