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 538
Disposition versions

Full text
538. If the exchanged share is a taxable Québec property or taxable Canadian property of the taxpayer, the share issued in exchange is deemed to be, at any time that is within 60 months after the exchange, a taxable Québec property or taxable Canadian property of the taxpayer, as the case may be.
1975, c. 22, s. 122; 2004, c. 8, s. 107; 2011, c. 6, s. 134.
538. Where the exchanged share is taxable Québec property or taxable Canadian property of the taxpayer, the share issued in exchange is also deemed, as the case may be, to be taxable Québec property or taxable Canadian property of the taxpayer.
1975, c. 22, s. 122; 2004, c. 8, s. 107.
© Gouvernement du Québec