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 130r140
Disposition versions

Full text
130R140. An election under paragraph b of section 130R143 in respect of property described therein or property described in section 130R144, or under this division is effective from the first day of the taxation year in respect of which the election is made and continues to be effective for all subsequent years.
s. 130R64; O.C. 1981-80, s. 130R64; R.R.Q., 1981, c. I-3, r. 1, s. 130R64; O.C. 1454-99, s. 17; O.C. 134-2009, s. 1.
© Gouvernement du Québec