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I-3 - Taxation Act

Section 1029.8.36.53.8
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1029.8.36.53.8. (Repealed).
2002, c. 40, s. 165; 2010, c. 25, s. 137.
1029.8.36.53.8. For the purposes of this division, an eligible taxpayer who is an individual who was resident in Québec immediately before the individual’s death is deemed to be resident in Québec on 31 December of the year of the death.
2002, c. 40, s. 165.
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