I-3, r. 1 - Regulation respecting the Taxation Act

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336R5. For the purposes of section 336R4, the age of a person is computed by subtracting the calendar year of birth from the calendar year for which the computation is made.
s. 336R8; O.C. 1981-80, s. 336R8; R.R.Q., 1981, c. I-3, r. 1, s. 336R8; O.C. 2962-82, s. 34; O.C. 500-83, s. 34; O.C. 134-2009, s. 1.