Lois et règlements codifiés
Lois codifiées
Règlements codifiés
Lois et règlements annuels
Lois annuelles
Règlements annuels
Information complémentaire
L’Éditeur officiel du Québec
Quoi de neuf?
Note d’information
Politique du ministre de la Justice
Lois : Modifications
Lois : Dispositions non en vigueur
Lois : Entrées en vigueur
Lois annuelles : Versions PDF depuis 1996
Règlements : Modifications
Règlements annuels : Versions PDF depuis 1996
Décisions des tribunaux
I-3, R. 1 - Regulation respecting the Taxation Act
Table des matières détaillée
- TITLE I INTERPRETATION AND RULES OF GENERAL APPLICATION
- TITLE II INCOME EARNED IN QUÉBEC AND INCOME EARNED IN QUÉBEC AND ELSEWHERE BY AN INDIVIDUAL RESIDENT IN QUÉBEC
- TITLE III PLAN FOR THE INSURANCE OF PERSONS
- TITLE IV AMOUNTS NOT INCLUDED IN COMPUTING INCOME
- TITLE V BENEFIT RELATED TO THE OPERATION OF AN AUTOMOBILE
- TITLE VI EMPLOYEE BENEFIT PLANS
- TITLE VII SALARY DEFERRAL ARRANGEMENTS
- TITLE VIII CAPITAL COST OF AN EMPLOYEE’S MOTOR VEHICLE OR AIRCRAFT
- TITLE IX PENSION PLANS
- TITLE X CAPITAL COST OF AN EMPLOYEE’S MUSICAL INSTRUMENT
- TITLE XI AMOUNTS TO BE INCLUDED
- CHAPTER I GENERAL RULES AND SPECIFIC AMOUNTS
- CHAPTER II ACCRUED INTEREST ON A PRESCRIBED DEBT OBLIGATION
- CHAPTER III PRESCRIBED CONTRACT
- CHAPTER IV AMOUNTS TO BE INCLUDED IN RESPECT OF A LIFE INSURANCE POLICY OR AN ANNUITY CONTRACT
- CHAPTER V (Revoked).
- CHAPTER VI DISPOSITION OF DEPRECIABLE PROPERTY
- CHAPTER VII DISPOSITION OF VESSELS
- CHAPTER VIII DEVELOPMENT BONDS
- CHAPTER IX INDEXED DEBT OBLIGATIONS
- CHAPTER X LEASING PROPERTIES
- CHAPTER XI AMOUNT OWING BY A PERSON NOT RESIDENT IN CANADA
- TITLE XII ALLOWANCES IN RESPECT OF CAPITAL COST
- CHAPTER I APPLICATION
- CHAPTER II INTERPRETATION
- CHAPTER III CLASSES OF PROPERTY
- DIVISION I GENERAL ALLOWANCES
- DIVISION I.1 PROPERTY OF CLASS 1
- DIVISION II LEASEHOLD INTERESTS
- DIVISION III PATENTS, CONCESSIONS AND LICENCES
- DIVISION III.1 PROPERTY OF CLASS 14.1
- DIVISION IV PROPERTY USED IN TIMBER LIMITS
- DIVISION V PROPERTY OF CLASSES 24, 27, 29 AND 34
- DIVISION VI SPECIFIED ENERGY PROPERTY
- DIVISION VII PROPERTY OF CLASS 38
- DIVISION VIII PROPERTY OF CLASS 39
- DIVISION IX PROPERTY OF CLASS 40
- DIVISION X GRAIN STORAGE
- DIVISION XI VESSELS
- DIVISION XII OFFSHORE DRILLING VESSELS
- DIVISION XIII FISHING VESSELS
- DIVISION XIV MINES
- DIVISION XIV.1 CLASS 47 PROPERTY
- DIVISION XV LEASING PROPERTIES
- DIVISION XVI RENTAL PROPERTIES
- DIVISION XVII LEASING PROPERTIES
- DIVISION XVIII RAILWAY AND RELATED PROPERTY
- DIVISION XIX CERTIFIED PRODUCTIONS
- DIVISION XX CANADIAN FILM OR VIDEO PRODUCTIONS
- DIVISION XXI MOTION PICTURE FILMS AND VIDEO TAPES
- DIVISION XXII YEAR 2000 COMPUTER HARDWARE AND SYSTEMS SOFTWARE
- DIVISION XXIII COMPUTER TAX SHELTER PROPERTY
- DIVISION XXIV PROPERTY ACQUIRED DURING THE YEAR
- CHAPTER IV RULES RESPECTING CLASSES OF PROPERTY
- DIVISION I ELECTION BY A TAXPAYER
- DIVISION II TRANSFER OF PROPERTY FROM CLASS 40 TO CLASS 10
- DIVISION III TRANSFER OF PROPERTY TO CLASS 8, 10 OR 43
- DIVISION IV ELECTRICAL PLANT USED FOR MINING
- DIVISION V (Revoked).
- DIVISION VI PROPERTY ACQUIRED BY CERTAIN TRANSFERS, OR REORGANIZATIONS
- DIVISION VII MANUFACTURING AND PROCESSING BUSINESSES
- DIVISION VIII ADDITIONS AND ALTERATIONS
- CHAPTER V SEPARATE CLASSES
- CHAPTER VI PROPERTY NOT INCLUDED
- CHAPTER VII SPECIAL CASES
- TITLE XIII DEPRECIATION WITH RESPECT TO FARMING AND FISHING
- TITLE XIV TERMINAL LOSS
- TITLE XV ALLOWANCE FOR THE USE OF AN AUTOMOBILE
- TITLE XVI OTHER DEDUCTIONS
- CHAPTER I PRESCRIBED RESERVE AMOUNT AND RECOVERY RATE
- CHAPTER II MINING TAXES
- CHAPTER III DEDUCTION IN RESPECT OF RESOURCE PROFITS
- CHAPTER IV ALLOWANCES
- CHAPTER V QUADRENNIAL SURVEY AND REPRESENTATION EXPENSES
- CHAPTER VI PROPERTY GIVING ENTITLEMENT TO THE ADDITIONAL DEDUCTION IN RESPECT OF CERTAIN INVESTMENTS
- CHAPTER VI.1 PROPERTY GIVING ENTITLEMENT TO ANOTHER DEDUCTION IN RESPECT OF CERTAIN INVESTMENTS
- CHAPTER VI.2 ADDITIONAL DEDUCTION FOR VESSELS
- CHAPTER VI.3 PROPERTY GIVING ENTITLEMENT TO AN ADDITIONAL DEDUCTION OF 35% OR 60% IN RESPECT OF CERTAIN INVESTMENTS
- CHAPTER VI.4 PROPERTY GIVING ENTITLEMENT TO AN ADDITIONAL DEDUCTION OF 30% IN RESPECT OF CERTAIN INVESTMENTS
- CHAPTER VII DISABILITY-RELATED MODIFICATIONS AND EQUIPMENT, INTEREST REPAYMENT AND ANNUITY CONTRACTS
- CHAPTER VIII (Revoked).
- CHAPTER IX INTEREST AND LOANS
- TITLE XVII SPECIAL CASES
- TITLE XVIII SCIENTIFIC RESEARCH AND EXPERIMENTAL DEVELOPMENT
- TITLE XIX CAPITAL GAINS AND CAPITAL LOSSES
- TITLE XX OTHER SOURCES OF INCOME
- TITLE XXI RULES RESPECTING THE COMPUTATION OF INCOME
- CHAPTER I CAPITAL RETURN
- CHAPTER II PRESCRIBED ASSISTANCE PROGRAM
- CHAPTER III PRESCRIBED LEGISLATIVE PROVISIONS
- CHAPTER IV INDIVIDUALS RESIDING IN REMOTE AREAS
- CHAPTER V FLOW-THROUGH SHARES
- CHAPTER VI ALLOWANCE FOR DEPLETION
- DIVISION I GENERALITIES
- DIVISION II COMPUTATION OF ALLOWANCE FOR DEPLETION
- DIVISION III COMPUTATION OF RESOURCE PROFITS
- DIVISION IV MINING EXPLORATION DEPLETION ALLOWANCE
- DIVISION V DEPLETION ALLOWANCE FOR OIL AND GAS EXPLORATION
- DIVISION VI COMPUTATION OF EARNED DEPLETION BASE
- DIVISION VII ADDITIONAL ALLOWANCE IN RESPECT OF CERTAIN EXPLORATION EXPENSES
- DIVISION VIII ADDITIONAL ALLOWANCES IN RESPECT OF CERTAIN OIL OR GAS WELLS
- DIVISION IX ADDITIONAL ALLOWANCES IN RESPECT OF CERTAIN MINES
- DIVISION X ADDITIONAL ALLOWANCE IN RESPECT OF CERTAIN PROPERTY
- DIVISION XI ADDITIONAL ALLOWANCE WITH RESPECT TO CERTAIN EXPLORATION EXPENSES INCURRED IN QUÉBEC
- DIVISION XII AMALGAMATIONS AND WINDING-UP
- CHAPTER VII SUBSIDY, ASSISTANCE, PRESCRIBED SHARE AND OTHER DEDUCTIONS
- CHAPTER VIII DEDUCTION OF CERTAIN EXPENSES
- CHAPTER IX PRESCRIBED FOREST MANAGEMENT PLAN
- CHAPTER X INTER VIVOS TRANSFER
- CHAPTER XI (Revoked)
- CHAPTER XII DROUGHT REGIONS AND REGIONS OF FLOOD OR EXCESSIVE MOISTURE
- CHAPTER XIII INTEREST RATES
- TITLE XXII AMOUNTS NOT INCLUDED IN COMPUTING INCOME
- TITLE XXIII CORPORATIONS
- TITLE XXIV TRUSTS
- TITLE XXV COMPUTATION OF TAXABLE INCOME
- CHAPTER I (Revoked)
- CHAPTER II (Revoked)
- CHAPTER III GIFTS
- CHAPTER IV ADDITIONAL DEDUCTION IN RESPECT OF CERTAIN EXPLORATION EXPENSES INCURRED IN QUÉBEC
- CHAPTER V ADDITIONAL DEDUCTION IN RESPECT OF CERTAIN SURFACE MINING EXPLORATION EXPENSES OR OIL AND GAS EXPLORATION EXPENSES INCURRED IN QUÉBEC
- CHAPTER VI ADDITIONAL DEDUCTION IN RESPECT OF CERTAIN EXPLORATION EXPENSES INCURRED IN THE NEAR NORTH AND FAR NORTH OF QUÉBEC
- CHAPTER VII CAPITAL GAINS EXEMPTION
- CHAPTER VIII LOSSES AND OTHER DEDUCTIONS
- CHAPTER IX DIVIDENDS OF A FOREIGN AFFILIATE
- TITLE XXVI COMPUTATION OF THE TAX OF INDIVIDUALS
- TITLE XXVII BUSINESSES CARRIED ON IN CANADA OR IN QUÉBEC AND ELSEWHERE
- CHAPTER I GENERAL RULE
- CHAPTER II ESTABLISHMENTS IN SEVERAL JURISDICTIONS
- CHAPTER III SPECIAL CASES
- DIVISION I INSURANCE CORPORATIONS
- DIVISION II BANKS AND FEDERAL CREDIT UNIONS
- DIVISION III TRUST OR LOAN CORPORATIONS
- DIVISION IV RAILWAY CORPORATIONS
- DIVISION V AIRLINE CORPORATIONS
- DIVISION VI GRAIN ELEVATOR CORPORATIONS
- DIVISION VII BUS AND TRUCK TRANSPORTATION CORPORATIONS
- DIVISION VIII CORPORATIONS OPERATING A PIPELINE
- DIVISION IX NAVIGATION CORPORATIONS
- DIVISION X DIVERSIFIED BUSINESS CORPORATIONS
- CHAPTER IV FOREIGN CORPORATIONS
- TITLE XXVII.1 CORPORATIONS IN THE PRIMARY AND MANUFACTURING SECTORS
- TITLE XXVIII PRESCRIBED VENTURE CAPITAL CORPORATIONS
- TITLE XXIX SCIENTIFIC RESEARCH TAX CREDIT
- TITLE XXX MINIMUM REPLACEMENT TAX
- TITLE XXXI CHANGE OF RESIDENCE
- TITLE XXXI.1 (Revoked)
- TITLE XXXII INSURANCE CORPORATION
- CHAPTER I (Revoked).
- CHAPTER II (Revoked).
- CHAPTER III (Revoked).
- CHAPTER IV (Revoked).
- CHAPTER V (Revoked).
- CHAPTER VI (Revoked).
- CHAPTER VII (Revoked).
- CHAPTER VIII (Revoked).
- CHAPTER IX INTERPRETATION AND GENERAL
- DIVISION I DEFINITIONS
- DIVISION II CANADIAN INVESTMENT FUND OF AN INSURER
- DIVISION III EQUITY LIMIT OF AN INSURER
- DIVISION IV GROSS CANADIAN LIFE INVESTMENT INCOME OF AN INSURER
- DIVISION V INVESTMENT PROPERTY OF AN INSURER
- DIVISION VI VALUE OF A PROPERTY OF A PERSON OR PARTNERSHIP
- DIVISION VII MEAN CANADIAN INVESTMENT FUND OF AN INSURER
- DIVISION VIII GENERAL
- CHAPTER X DESIGNATED INSURANCE PROPERTY
- CHAPTER XI AMOUNT TO BE INCLUDED IN COMPUTING AN INSURER’S INCOME
- CHAPTER XII PRESCRIBED CORPORATION
- CHAPTER XIII CAPITAL COST OF DEPRECIABLE PROPERTY ACQUIRED BEFORE 1969
- CHAPTER XIV AMORTIZED COST OF A LOAN OR LENDING ASSET OF AN INSURER
- CHAPTER XV DEDUCTIBLE RESERVES
- CHAPTER XVI (Revoked).
- CHAPTER XVII (Revoked).
- CHAPTER XVIII AMOUNT TO BE INCLUDED IN RESPECT OF LIFE INSURANCE POLICIES
- CHAPTER XIX (Revoked).
- CHAPTER XX AMOUNTS TO BE INCLUDED IN RESPECT OF CERTAIN PROPERTY OF AN INSURER
- CHAPTER XXI (Revoked)
- TITLE XXXIII FINANCIAL INSTITUTIONS
- TITLE XXXIV TAX SHELTER INVESTMENT
- TITLE XXXV PROFIT SHARING PLANS AND OTHER SPECIAL INCOME ARRANGEMENTS
- CHAPTER I GENERALITIES
- CHAPTER I.1 EMPLOYEE LIFE AND HEALTH TRUSTS
- CHAPTER II RETIREMENT COMPENSATION ARRANGEMENTS
- CHAPTER III REGISTERED EDUCATION SAVINGS PLANS
- CHAPTER IV REGISTERED RETIREMENT INCOME FUNDS
- CHAPTER V ELECTION IN RESPECT OF A UNIT IN A QUALIFIED TRUST
- CHAPTER VI REGISTERED SUPPLEMENTARY UNEMPLOYMENT BENEFIT PLANS
- CHAPTER VII (Revoked).
- CHAPTER VIII LIFE INSURANCE POLICIES
- TITLE XXXVI CHARITIES
- TITLE XXXVII PRESCRIBED PERSONS
- TITLE XXXVII.1 PROPERTY AND PRESCRIBED CONDITIONS
- TITLE XXXVIII ADMINISTRATION
- TITLE XXXIX INFORMATION RESPECTING TAX SHELTERS
- TITLE XXXIX.1 CERTIFICATE FROM REVENU QUÉBEC
- TITLE XL INFORMATION
- TITLE XLI CLASSES OF PROPERTY
- TITLE XLII INCOME EARNED IN QUÉBEC BY AN INDIVIDUAL RESIDENT IN CANADA OUTSIDE QUÉBEC
- TITLE XLIII INCOME EARNED IN QUEBEC BY AN INDIVIDUAL NOT RESIDENT IN CANADA
- CHAPTER I GENERAL RULE
- CHAPTER II ESTABLISHMENTS IN SEVERAL JURISDICTIONS
- CHAPTER III BUS AND TRUCK TRANSPORTATION BUSINESS
- CHAPTER IV LOSSES ATTRIBUTABLE TO AN ESTABLISHMENT IN QUÉBEC
- CHAPTER V PROCEEDS OF THE DISPOSITION OF A RIGHT TO A SHARE OF THE INCOME OR LOSS OF A PARTNERSHIP ATTRIBUTABLE TO AN ESTABLISHMENT IN QUÉBEC
- CHAPTER VI INCOME EARNED IN CANADA
- TITLE XLIV INVESTMENT INSTITUTIONS
- TITLE XLIV.1 SPECIAL TAX RELATING TO THE ADDITIONAL DEDUCTION OF 35% OR 60% IN RESPECT OF CERTAIN INVESTMENTS
- TITLE XLV ADDITIONAL TAX FOR MANUFACTURERS OF TOBACCO PRODUCTS
- TITLE XLVI TAX ON CAPITAL AND COMPENSATORY TAX
- TITLE XLVII FINAL PROVISIONS
- SCHEDULE A
- SCHEDULE B
- SCHEDULE C (Revoked)
