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I-3 - Taxation Act

Section 1129.77
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1129.77. In this Part,
“specified immovable” means an immovable property situated in Québec that is used principally for the purpose of earning or producing gross revenue that is rent;
“specified trust” for a taxation year means an inter vivos trust that was not resident, nor is deemed under paragraph a of section 595 to have been resident, in Canada at any time in the year and that is not exempt from tax payable under Part I because of Book VIII of that Part;
“taxation year” means a calendar year or, if applicable, the period determined in accordance with paragraph a.1 of section 785.1 or subparagraph a.0.1 of the first paragraph of section 785.2.
2013, c. 10, s. 173; 2015, c. 36, s. 165.
1129.77. In this Part,
“specified immovable” means an immovable property situated in Québec that is used principally for the purpose of earning or producing gross revenue that is rent;
“specified trust” for a taxation year means an inter vivos trust that was not resident in Canada at any time in the year and that is not exempt from tax payable under Part I because of Book VIII of that Part;
“taxation year” means a calendar year or, if applicable, the period determined in accordance with paragraph a.1 of section 785.1 or subparagraph a.0.1 of the first paragraph of section 785.2.
2013, c. 10, s. 173.
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