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 965.0.22
Disposition versions

Full text
965.0.22. For the purposes of section 965.0.21, the following rules apply:
(a)  a capital gain or capital loss from the disposition of a property held in connection with a business is deemed to be income or a loss, as the case may be, from carrying on the business; and
(b)  the trust’s income is to be computed without reference to paragraph a of section 657 and sections 666 and 668.
2015, c. 21, s. 351.
© Gouvernement du Québec