Ministère de l'Emploi et de la Solidarité sociale
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I-3 - Taxation Act

Section 779
Disposition versions

Full text
779. Except for the purposes of sections 752.0.2, 752.0.7.1 to 752.0.10 and 752.0.11 to 752.0.13.0.1, Division II of Chapter II.1 of Title I of Book V, Chapter V of Title III of Book V, the second paragraph of sections 776.41.14 and 776.41.21, sections 935.4 and 935.15 and Divisions II.8.3, II.11.1, II.11.7.2 to II.11.10, II.12.1 to II.17.1, II.17.3 to II.19 and II.25 to II.27 of Chapter III.1 of Title III of Book IX, the taxation year of a bankrupt is deemed to begin on the date of the bankruptcy and the current taxation year is deemed, if the bankrupt is an individual other than a succession that is a graduated rate estate, to end on the day immediately before the date of the bankruptcy.
1972, c. 23, s. 588; 1988, c. 4, s. 80; 1990, c. 7, s. 78; 1994, c. 22, s. 276; 1995, c. 1, s. 92; 1995, c. 49, s. 178; 1995, c. 63, s. 93; 1996, c. 39, s. 217; 1997, c. 14, s. 142; 1997, c. 85, s. 189; 1999, c. 83, s. 119; 2000, c. 5, s. 185; 2000, c. 39, s. 101; 2001, c. 51, s. 82; 2001, c. 53, s. 158; 2005, c. 1, s. 190; 2005, c. 38, s. 199; 2006, c. 36, s. 86; 2009, c. 5, s. 332; 2009, c. 15, s. 158; 2011, c. 34, s. 42; 2013, c. 10, s. 66; 2015, c. 21, s. 327; 2017, c. 1, s. 237; 2019, c. 14, s. 271; 2021, c. 14, s. 100.
779. Except for the purposes of sections 752.0.2, 752.0.7.1 to 752.0.10 and 752.0.11 to 752.0.13.0.1, Division II of Chapter II.1 of Title I of Book V, Chapter V of Title III of Book V, the second paragraph of sections 776.41.14 and 776.41.21, sections 935.4 and 935.15 and Divisions II.8.3, II.11.1, II.11.3 to II.11.10, II.12.1 to II.17.1, II.17.3 to II.20 and II.25 to II.27 of Chapter III.1 of Title III of Book IX, the taxation year of a bankrupt is deemed to begin on the date of the bankruptcy and the current taxation year is deemed, if the bankrupt is an individual other than a succession that is a graduated rate estate, to end on the day immediately before the date of the bankruptcy.
1972, c. 23, s. 588; 1988, c. 4, s. 80; 1990, c. 7, s. 78; 1994, c. 22, s. 276; 1995, c. 1, s. 92; 1995, c. 49, s. 178; 1995, c. 63, s. 93; 1996, c. 39, s. 217; 1997, c. 14, s. 142; 1997, c. 85, s. 189; 1999, c. 83, s. 119; 2000, c. 5, s. 185; 2000, c. 39, s. 101; 2001, c. 51, s. 82; 2001, c. 53, s. 158; 2005, c. 1, s. 190; 2005, c. 38, s. 199; 2006, c. 36, s. 86; 2009, c. 5, s. 332; 2009, c. 15, s. 158; 2011, c. 34, s. 42; 2013, c. 10, s. 66; 2015, c. 21, s. 327; 2017, c. 1, s. 237; 2019, c. 14, s. 271.
779. Except for the purposes of sections 752.0.2, 752.0.7.1 to 752.0.10 and 752.0.11 to 752.0.13.0.1, Division II of Chapter II.1 of Title I of Book V, Chapter V of Title III of Book V, the second paragraph of sections 776.41.14 and 776.41.21, sections 935.4 and 935.15 and Divisions II.8.3, II.11.1, II.11.3 to II.11.9, II.12.1 to II.17.1 and II.17.3 to II.20 of Chapter III.1 of Title III of Book IX, the taxation year of a bankrupt is deemed to begin on the date of the bankruptcy and the current taxation year is deemed, if the bankrupt is an individual other than a succession that is a graduated rate estate, to end on the day immediately before the date of the bankruptcy.
1972, c. 23, s. 588; 1988, c. 4, s. 80; 1990, c. 7, s. 78; 1994, c. 22, s. 276; 1995, c. 1, s. 92; 1995, c. 49, s. 178; 1995, c. 63, s. 93; 1996, c. 39, s. 217; 1997, c. 14, s. 142; 1997, c. 85, s. 189; 1999, c. 83, s. 119; 2000, c. 5, s. 185; 2000, c. 39, s. 101; 2001, c. 51, s. 82; 2001, c. 53, s. 158; 2005, c. 1, s. 190; 2005, c. 38, s. 199; 2006, c. 36, s. 86; 2009, c. 5, s. 332; 2009, c. 15, s. 158; 2011, c. 34, s. 42; 2013, c. 10, s. 66; 2015, c. 21, s. 327; 2017, c. 1, s. 237.
779. Except for the purposes of sections 752.0.2, 752.0.7.1 to 752.0.10 and 752.0.11 to 752.0.13.0.1, Division II of Chapter II.1 of Title I of Book V, Chapter V of Title III of Book V, the second paragraph of sections 776.41.14 and 776.41.21, sections 935.4 and 935.15 and Divisions II.8.3, II.11.1, II.11.3 to II.11.9 and II.12.1 to II.20 of Chapter III.1 of Title III of Book IX, the taxation year of a bankrupt is deemed to begin on the date of the bankruptcy and the current taxation year is deemed, if the bankrupt is an individual other than a testamentary trust, to end on the day immediately before the date of the bankruptcy.
1972, c. 23, s. 588; 1988, c. 4, s. 80; 1990, c. 7, s. 78; 1994, c. 22, s. 276; 1995, c. 1, s. 92; 1995, c. 49, s. 178; 1995, c. 63, s. 93; 1996, c. 39, s. 217; 1997, c. 14, s. 142; 1997, c. 85, s. 189; 1999, c. 83, s. 119; 2000, c. 5, s. 185; 2000, c. 39, s. 101; 2001, c. 51, s. 82; 2001, c. 53, s. 158; 2005, c. 1, s. 190; 2005, c. 38, s. 199; 2006, c. 36, s. 86; 2009, c. 5, s. 332; 2009, c. 15, s. 158; 2011, c. 34, s. 42; 2013, c. 10, s. 66; 2015, c. 21, s. 327.
779. Except for the purposes of sections 752.0.2, 752.0.7.1 to 752.0.10, 752.0.11 to 752.0.13.0.1, Chapter II.5 of Title I of Book V, Chapter V of Title III of Book V, the second paragraph of sections 776.41.14 and 776.41.21, sections 935.4 and 935.15 and Divisions II.8.3, II.11.1, II.11.3 to II.11.9 and II.12.1 to II.20 of Chapter III.1 of Title III of Book IX, the taxation year of a bankrupt is deemed to begin on the date of the bankruptcy and the current taxation year is deemed, if the bankrupt is an individual other than a testamentary trust, to end on the day immediately before the date of the bankruptcy.
1972, c. 23, s. 588; 1988, c. 4, s. 80; 1990, c. 7, s. 78; 1994, c. 22, s. 276; 1995, c. 1, s. 92; 1995, c. 49, s. 178; 1995, c. 63, s. 93; 1996, c. 39, s. 217; 1997, c. 14, s. 142; 1997, c. 85, s. 189; 1999, c. 83, s. 119; 2000, c. 5, s. 185; 2000, c. 39, s. 101; 2001, c. 51, s. 82; 2001, c. 53, s. 158; 2005, c. 1, s. 190; 2005, c. 38, s. 199; 2006, c. 36, s. 86; 2009, c. 5, s. 332; 2009, c. 15, s. 158; 2011, c. 34, s. 42; 2013, c. 10, s. 66.
779. Except for the purposes of sections 752.0.2, 752.0.7.1 to 752.0.10, 752.0.11 to 752.0.13.0.1, Chapter II.5 of Title I of Book V, Chapter V of Title III of Book V, the second paragraph of sections 776.41.14 and 776.41.21, sections 935.4 and 935.15 and Divisions II.8.3, II.11.1, II.11.3 to II.11.7 and II.12.1 to II.20 of Chapter III.1 of Title III of Book IX, the taxation year of a bankrupt is deemed to begin on the date of the bankruptcy and the current taxation year is deemed, if the bankrupt is an individual other than a testamentary trust, to end on the day immediately before the date of the bankruptcy.
1972, c. 23, s. 588; 1988, c. 4, s. 80; 1990, c. 7, s. 78; 1994, c. 22, s. 276; 1995, c. 1, s. 92; 1995, c. 49, s. 178; 1995, c. 63, s. 93; 1996, c. 39, s. 217; 1997, c. 14, s. 142; 1997, c. 85, s. 189; 1999, c. 83, s. 119; 2000, c. 5, s. 185; 2000, c. 39, s. 101; 2001, c. 51, s. 82; 2001, c. 53, s. 158; 2005, c. 1, s. 190; 2005, c. 38, s. 199; 2006, c. 36, s. 86; 2009, c. 5, s. 332; 2009, c. 15, s. 158; 2011, c. 34, s. 42.
779. Except for the purposes of sections 752.0.2, 752.0.7.1 to 752.0.10, 752.0.11 to 752.0.13.0.1, Chapter II.5 of Title I of Book V, Chapter V of Title III of Book V, the second paragraph of sections 776.41.14 and 776.41.21, sections 935.4 and 935.15 and Divisions II.8.3, II.11.1, II.11.3 to II.11.5 and II.12.1 to II.20 of Chapter III.1 of Title III of Book IX, the taxation year of a bankrupt is deemed to begin on the date of the bankruptcy and the current taxation year is deemed, if the bankrupt is an individual other than a testamentary trust, to end on the day immediately before the date of the bankruptcy.
1972, c. 23, s. 588; 1988, c. 4, s. 80; 1990, c. 7, s. 78; 1994, c. 22, s. 276; 1995, c. 1, s. 92; 1995, c. 49, s. 178; 1995, c. 63, s. 93; 1996, c. 39, s. 217; 1997, c. 14, s. 142; 1997, c. 85, s. 189; 1999, c. 83, s. 119; 2000, c. 5, s. 185; 2000, c. 39, s. 101; 2001, c. 51, s. 82; 2001, c. 53, s. 158; 2005, c. 1, s. 190; 2005, c. 38, s. 199; 2006, c. 36, s. 86; 2009, c. 5, s. 332; 2009, c. 15, s. 158.
779. Except for the purposes of sections 752.0.2, 752.0.7.1 to 752.0.10, 752.0.11 to 752.0.13.0.1, Chapter II.5 of Title I of Book V, Chapter V of Title III of Book V, the second paragraph of sections 776.41.14 and 776.41.21, sections 935.4 and 935.15 and Divisions II.8.3, II.11.1, II.11.3, II.11.4 and II.12.1 to II.20 of Chapter III.1 of Title III of Book IX, the taxation year of a bankrupt is deemed to begin on the date of the bankruptcy and the current taxation year is deemed, if the bankrupt is an individual other than a testamentary trust, to end on the day immediately before the date of the bankruptcy.
1972, c. 23, s. 588; 1988, c. 4, s. 80; 1990, c. 7, s. 78; 1994, c. 22, s. 276; 1995, c. 1, s. 92; 1995, c. 49, s. 178; 1995, c. 63, s. 93; 1996, c. 39, s. 217; 1997, c. 14, s. 142; 1997, c. 85, s. 189; 1999, c. 83, s. 119; 2000, c. 5, s. 185; 2000, c. 39, s. 101; 2001, c. 51, s. 82; 2001, c. 53, s. 158; 2005, c. 1, s. 190; 2005, c. 38, s. 199; 2006, c. 36, s. 86; 2009, c. 5, s. 332.
779. Except for the purposes of sections 752.0.2, 752.0.7.1 to 752.0.10, 752.0.11 to 752.0.13.0.1, Chapter II.5 of Title I of Book V, Chapter V of Title III of Book V, sections 935.4 and 935.15 and Divisions II.8.3, II.11.1 and II.12.1 to II.20 of Chapter III.1 of Title III of Book IX, the taxation year of a bankrupt is deemed to begin on the date of the bankruptcy and the current taxation year is deemed to end on the day immediately before the date of the bankruptcy.
1972, c. 23, s. 588; 1988, c. 4, s. 80; 1990, c. 7, s. 78; 1994, c. 22, s. 276; 1995, c. 1, s. 92; 1995, c. 49, s. 178; 1995, c. 63, s. 93; 1996, c. 39, s. 217; 1997, c. 14, s. 142; 1997, c. 85, s. 189; 1999, c. 83, s. 119; 2000, c. 5, s. 185; 2000, c. 39, s. 101; 2001, c. 51, s. 82; 2001, c. 53, s. 158; 2005, c. 1, s. 190; 2005, c. 38, s. 199; 2006, c. 36, s. 86.
779. Except for the purposes of sections 752.0.2, 752.0.7.1 to 752.0.10, 752.0.11 to 752.0.13.0.1, Chapter II.5 of Title I of Book V, sections 935.4 and 935.15 and Divisions II.8.3, II.11.1 and II.12.1 to II.20 of Chapter III.1 of Title III of Book IX, the taxation year of a bankrupt is deemed to begin on the date of the bankruptcy and the current taxation year is deemed to end on the day immediately before the date of the bankruptcy.
1972, c. 23, s. 588; 1988, c. 4, s. 80; 1990, c. 7, s. 78; 1994, c. 22, s. 276; 1995, c. 1, s. 92; 1995, c. 49, s. 178; 1995, c. 63, s. 93; 1996, c. 39, s. 217; 1997, c. 14, s. 142; 1997, c. 85, s. 189; 1999, c. 83, s. 119; 2000, c. 5, s. 185; 2000, c. 39, s. 101; 2001, c. 51, s. 82; 2001, c. 53, s. 158; 2005, c. 1, s. 190; 2005, c. 38, s. 199.
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