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 733.0.1
Disposition versions

Full text
733.0.1. For the purpose of determining the amount of the non-capital loss, farm loss, net capital loss, restricted farm loss and limited partnership loss of a taxpayer for a taxation year, the rules in section 70 of the Act respecting international financial centres (chapter C-8.3) also apply.
1986, c. 15, s. 111; 1988, c. 4, s. 55; 1997, c. 3, s. 71; 1999, c. 86, s. 76; 2022, c. 23, s. 45.
733.0.1. For the purpose of determining the amount of the non-capital loss, farm loss, net capital loss, restricted farm loss and limited partnership loss of a taxpayer for a taxation year, the rules in sections 56 and 70 of the Act respecting international financial centres (chapter C-8.3), also apply.
1986, c. 15, s. 111; 1988, c. 4, s. 55; 1997, c. 3, s. 71; 1999, c. 86, s. 76.
© Gouvernement du Québec