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 1129.45.46
Disposition versions

Full text
1129.45.46. In this Part,
“qualification certificate” means the qualification certificate referred to in the definition of “qualified cooperative” in section 726.27;
“qualified patronage dividend” of a cooperative or a federation of cooperatives means a patronage dividend allocated by the cooperative or federation of cooperatives in the form of a preferred share received after 21 February 2002 and before 1 January 2026 by a member of the cooperative or federation of cooperatives.
2004, c. 21, s. 487; 2007, c. 12, s. 304; 2013, c. 10, s. 167; 2023, c. 2, s. 71.
1129.45.46. In this Part,
“qualification certificate” means the qualification certificate referred to in the definition of “qualified cooperative” in section 726.27;
“qualified patronage dividend” of a cooperative or a federation of cooperatives means a patronage dividend allocated by the cooperative or federation of cooperatives in the form of a preferred share received after 21 February 2002 and before 1 January 2023 by a member of the cooperative or federation of cooperatives.
2004, c. 21, s. 487; 2007, c. 12, s. 304; 2013, c. 10, s. 167.
1129.45.46. In this Part,
“qualification certificate” means the qualification certificate referred to in the definition of “qualified cooperative” in section 726.27;
“qualified patronage dividend” of a cooperative means a patronage dividend issued by the cooperative in the form of a preferred share received after 21 February 2002 and before 1 January 2013 by a member of the cooperative.
2004, c. 21, s. 487; 2007, c. 12, s. 304.
1129.45.46. In this Part,
“Minister” means the Minister of Revenue;
“qualification certificate” means the qualification certificate referred to in the definition of “qualified cooperative” in section 726.27;
“qualified patronage dividend” of a cooperative means a patronage dividend issued by the cooperative in the form of a preferred share received after 21 February 2002 and before 1 January 2013 by a member of the cooperative;
“taxation year” has the meaning assigned by Part I.
2004, c. 21, s. 487.
© Gouvernement du Québec