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 485.36
Disposition versions

Full text
485.36. For the purposes of section 485.35, a person shall be considered to have surrendered a property at any time only where
(a)  in the case of a share of the capital stock of a particular corporation,
i.  the person is a corporation that disposed of the share at that time and the proceeds of disposition of the share are determined under section 558, or
ii.  the person is a corporation that owned the share at that time and, immediately after that time, amalgamates or merges with the particular corporation;
(b)  in the case of a capital interest in a trust, the person disposed of the interest at that time and the proceeds of disposition are determined under subparagraph c of the first paragraph of section 688; and
(c)  in the case of an interest in a partnership, the person disposed of the interest at that time and the proceeds of disposition are determined under section 621 or 627.
1996, c. 39, s. 142; 1997, c. 3, s. 71; 2003, c. 2, s. 133.
© Gouvernement du Québec