Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-3 - Taxation Act
Section 1044.5
Disposition versions
1044.5. The amount to be allocated that is specified by a corporation under paragraph a of section 1044.4 is deemed to have been refunded to the corporation and paid on account of an accumulated underpayment amount on the effective date for the allocation specified by the corporation under paragraph b of section 1044.4.
