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

Section 579r1
Disposition versions

Full text
579R1. (Revoked).
s. 579R1; O.C. 1981-80, s. 579R1; R.R.Q., 1981, c. I-3, r. 1, s. 579R1; O.C. 35-96, s. 86; O.C. 1463-2001, s. 64; O.C. 134-2009, s. 1; O.C. 229-2014, s. 10.
579R1. For the purposes of section 579 of the Act, the foreign accrual property income of a foreign affiliate of a taxpayer means an amount equal to the amount so determined in respect of the affiliate, at the same time and for the same purposes, under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and the Income Tax Regulations thereunder.
s. 579R1; O.C. 1981-80, s. 579R1; R.R.Q., 1981, c. I-3, r. 1, s. 579R1; O.C. 35-96, s. 86; O.C. 1463-2001, s. 64; O.C. 134-2009, s. 1.
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