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, r. 1 - Regulation respecting the Taxation Act
Section 985.9r1
Disposition versions
985.9R1. (Revoked).
985.9R1. In this chapter,
“charitable foundation” has the meaning assigned by paragraph d of section 985.1 of the Act;
“limited-dividend housing company” means a limited-dividend housing company referred to in paragraph c of section 998 of the Act;
“non-qualified investment” has the meaning assigned by subsection 1 of section 149.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
“taxation year” has the meaning assigned by paragraph a of section 985.1 of the Act.
