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 543
Disposition versions

Full text
543. The proceeds of disposition of the shares of the taxpayer, upon reorganization, as provided in this chapter, are deemed to be equal to the aggregate of the cost to him of all property receivable by him as consideration.
1972, c. 23, s. 421; 1975, c. 22, s. 125.
© Gouvernement du Québec