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 1129.4.3.26
Disposition versions
1129.4.3.26. In this Part,
“base period” has the meaning assigned by the first paragraph of section 1029.8.36.0.3.60;
“eligibility period” has the meaning assigned by section 1029.8.36.0.3.60;
“eligible employee” has the meaning assigned by the first paragraph of section 1029.8.36.0.3.60;
“recognized business” has the meaning assigned by the first paragraph of section 1029.8.36.0.3.60;
“salary or wages” has the meaning assigned by the first paragraph of section 1029.8.36.0.3.60.
For the purposes of this Part, a reference to a calendar year ending in a taxation year includes a reference to a calendar year ending coincidentally with that taxation year.
1129.4.3.26. In this Part,
“base period” has the meaning assigned by the first paragraph of section 1029.8.36.0.3.60;
“eligibility period” has the meaning assigned by section 1029.8.36.0.3.60;
“eligible employee” has the meaning assigned by the first paragraph of section 1029.8.36.0.3.60;
“Minister” means the Minister of Revenue;
“recognized business” has the meaning assigned by the first paragraph of section 1029.8.36.0.3.60;
“salary or wages” has the meaning assigned by the first paragraph of section 1029.8.36.0.3.60;
“taxation year” has the meaning assigned by Part I.
For the purposes of this Part, a reference to a calendar year ending in a taxation year includes a reference to a calendar year ending coincidentally with that taxation year.
