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 1129.0.10.6
Disposition versions

Full text
1129.0.10.6. For the purposes of sections 1129.0.10.2 to 1129.0.10.5, the cost of a particular property to a taxpayer shall not exceed the amount paid by the taxpayer to acquire the particular property from a transferor of the particular property and does not include amounts paid by the taxpayer to maintain, modify or transform the particular property.
2001, c. 53, s. 252.
© Gouvernement du Québec