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 853
Disposition versions

Full text
853. For the purposes of section 852, if the terms of an arrangement under which an employer makes payments to a trustee specifically provide that the payments are to be made out of profits, the arrangement is deemed, if the employer makes a valid election under subsection 10 of section 144 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) after 19 December 2006 in respect of the arrangement, to be an arrangement under which payments computed by reference to the employer’s profits are to be made.
Chapter V.2 of Title II of Book I applies in relation to an election made under subsection 10 of section 144 of the Income Tax Act or in relation to an election made under this section before 20 December 2006.
1972, c. 23, s. 641; 1995, c. 49, s. 189; 2009, c. 5, s. 372.
853. For the purposes of section 852, where the terms of an arrangement under which an employer makes payments to a trustee specifically provide that the payments shall be made out of profits, the arrangement is deemed, if the employer so elects in prescribed manner, to be an arrangement under which payments computed by reference to the employer’s profits are required.
1972, c. 23, s. 641; 1995, c. 49, s. 189.
© Gouvernement du Québec