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I-3 - Taxation Act

Section 1126
Disposition versions

Full text
1126. Except for the purposes of section 1122, the income for a taxation year of a non-resident owned investment corporation having an establishment in Québec at any time during the year must be computed by taking into account only the taxable capital gains and allowable capital losses of the corporation for the year resulting from the disposition of taxable Canadian property within the meaning of section 1095.
1976, c. 18, s. 25; 1997, c. 3, s. 71; 2004, c. 8, s. 203.
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