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 1055.1.1
Disposition versions

Full text
1055.1.1. For the purposes of subparagraph ii of paragraph a of section 1055.1, if an amount was deducted under section 725.2, as a consequence of the application of section 725.2.0.1 or 725.2.0.1.1, in computing a taxpayer’s taxable income for the year in which the taxpayer died, that subparagraph ii is to be read as if “1/4” were replaced by “50%”.
2009, c. 15, s. 362; 2019, c. 14, s. 429.
1055.1.1. For the purposes of subparagraph ii of paragraph a of section 1055.1, if an amount was deducted under section 725.2, as a consequence of the application of section 725.2.0.1, in computing a taxpayer’s taxable income for the year in which the taxpayer died, that subparagraph ii is to be read as if “1/4” was replaced by “50%”.
2009, c. 15, s. 362.
© Gouvernement du Québec