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 1056.4.1
Disposition versions

Full text
1056.4.1. For the purposes of section 1056.4, the following rules apply:
(a)  a designation made in the prescribed form and provided for in section 274 or 274.0.1, subparagraph j of the first paragraph of section 485.3 or any of sections 485.6 to 485.11 and 485.40 is deemed to be a prescribed election;
(a.1)  a specification made under any of sections 279, 280.3 and 1054 in a fiscal return or other document is deemed to be a prescribed election; and
(b)  an allocation under section 1121.12 is deemed to be a prescribed election.
1996, c. 39, s. 255; 2001, c. 53, s. 238; 2009, c. 5, s. 498; 2010, c. 5, s. 181; 2021, c. 14, s. 181.
1056.4.1. For the purposes of section 1056.4, the following rules apply:
(a)  a designation in the form prescribed for the purposes of subparagraph j of the first paragraph of section 485.3 or any of sections 485.6 to 485.11 and 485.40 is deemed to be a prescribed election;
(a.1)  a specification made under any of sections 279, 280.3 and 1054 in a fiscal return or other document is deemed to be a prescribed election; and
(b)  an allocation under section 1121.12 is deemed to be a prescribed election.
1996, c. 39, s. 255; 2001, c. 53, s. 238; 2009, c. 5, s. 498; 2010, c. 5, s. 181.
1056.4.1. For the purposes of section 1056.4, the following rules apply:
(a)  a designation in the form prescribed for the purposes of subparagraph j of the first paragraph of section 485.3 or any of sections 485.6 to 485.11 and 485.40 is deemed to be a prescribed election;
(a.1)  a specification made under section 280.3 or 1054 in a fiscal return or other document is deemed to be a prescribed election; and
(b)  an allocation under section 1121.12 is deemed to be a prescribed election.
1996, c. 39, s. 255; 2001, c. 53, s. 238; 2009, c. 5, s. 498.
1056.4.1. For the purposes of section 1056.4, the following rules apply:
(a)  a designation in the form prescribed for the purposes of subparagraph j of the first paragraph of section 485.3 or any of sections 485.6 to 485.11 and 485.40 is deemed to be a prescribed election; and
(b)  an allocation under section 1121.12 is deemed to be a prescribed election.
1996, c. 39, s. 255; 2001, c. 53, s. 238.
© Gouvernement du Québec