592.10. The specified purpose to which section 592.8 refers is the determination, in respect of an interest in a specified trust, of the Québec tax results (as defined in section 21.4.16) of the taxpayer resident in Canada referred to in section 592.8 for a taxation year in respect of shares of the capital stock of a foreign affiliate of the taxpayer.
2017, c. 12017, c. 1, s. 1461; 2024, c. 112024, c. 11, s. 5711.