1129.77. In this Part,“specified immovable” means an immovable property situated in Québec that is used principally for the purpose of earning or producing gross revenue that is rent;
“specified trust” for a taxation year means an inter vivos trust that was not resident, nor is deemed under paragraph a of section 595 to have been resident, in Canada at any time in the year and that is not exempt from tax payable under Part I because of Book VIII of that Part;
“taxation year” means a calendar year or, if applicable, the period determined in accordance with paragraph a.1 of section 785.1 or subparagraph a.0.1 of the first paragraph of section 785.2.