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 1159.6
Disposition versions

Full text
1159.6. Where the taxation year of a financial institution referred to in subparagraph a of the first or second paragraph of section 1159.3 covers a period of less than 359 days, subparagraph i of subparagraph a of the first or second paragraph, as the case may be, of the said section shall be construed as though the amount determined thereunder were equal to such proportion of the amount that would otherwise be determined thereunder as the number of days in its taxation year is of 365.
1993, c. 19, s. 148.
© Gouvernement du Québec