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 1129.0.10.1
Disposition versions

Full text
1129.0.10.1. In this Part,
“consideration” has the meaning assigned by Division II of Chapter III.1 of Title III of Book IX of Part I;
“disposition” has the meaning assigned by section 248;
“non-arm’s length” has the meaning assigned by Part I;
“proceeds of disposition” has the meaning assigned by section 251;
“qualified expenditure” has the meaning assigned by section 1029.8.9.1 or 1029.8.16.1.1;
“scientific research and experimental development” has the meaning assigned by section 1.
In this Part, for the purpose of determining whether or not a partnership is dealing at arm’s length with a person or another partnership, the partnership is deemed to be a person.
2001, c. 53, s. 252; 2007, c. 12, s. 228.
1129.0.10.1. In this Part,
“consideration” has the meaning assigned by Division II of Chapter III.1 of Title III of Book IX of Part I;
“disposition” has the meaning assigned by section 248;
“fiscal period” has the meaning assigned by Part I;
“Minister” means the Minister of Revenue;
“non-arm’s length” has the meaning assigned by Part I;
“proceeds of disposition” has the meaning assigned by section 251;
“qualified expenditure” has the meaning assigned by section 1029.8.9.1;
“scientific research and experimental development” has the meaning assigned by section 1;
“taxation year” has the meaning assigned by Part I;
“taxpayer” has the meaning assigned by section 1.
In this Part, for the purpose of determining whether or not a partnership is dealing at arm’s length with a person or another partnership, the partnership is deemed to be a person.
2001, c. 53, s. 252.
© Gouvernement du Québec