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-4 - Act respecting the application of the Taxation Act

Section 63
Disposition versions

Full text
63. For the purposes of sections 271, 274, 276 and 277 of the Taxation Act (chapter I-3), where a taxpayer owned, on 31 December 1971, a property that could have been his principal residence within the meaning of the said sections but for the fact that before 1972 he commenced to use it for the purpose of gaining income therefrom or from a business, he may elect in his fiscal return for the 1974 or 1975 taxation year to be deemed to have so commenced to use such property on 1 January 1972.
1975, c. 22, s. 271.
© Gouvernement du Québec