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 733
Disposition versions

Full text
733. A loss by a taxpayer resulting from a farming business during a taxation year is not deductible for the purposes of section 731, when the taxpayer has disposed of the land used in such farming business, to the extent that such loss must be, under paragraph l of section 255, added in computing the adjusted cost base of the taxpayer’s land, immediately before the disposition.
1972, c. 23, s. 551; 2000, c. 39, s. 43; 2003, c. 2, s. 208.
© Gouvernement du Québec