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I-3 - Taxation Act

Section 1176
Disposition versions

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1176. In this Part, unless the context indicates a different meaning,
(a)  “taxation year” has the meaning assigned by Part I;
(b)  “taxpayer” means any person or trust carrying on logging operations in Québec and includes, as the case may be, the liquidator of a succession, the executor, the trustee or the agent of the person or trust;
(c)  (paragraph repealed);
(c.1)  “fiscal period” has the meaning assigned by Part I;
(d)  (paragraph repealed);
(e)  “forest products” means logs, even if they are flatted, railway ties and spoolwood.
1972, c. 23, s. 885; 1979, c. 38, s. 30; 1993, c. 64, s. 205; 1994, c. 22, s. 349; 1997, c. 3, s. 70; 1997, c. 14, s. 290; 2004, c. 21, s. 501; 2006, c. 13, s. 228; 2007, c. 12, s. 304.
1176. In this Part, unless the context indicates a different meaning,
(a)  “taxation year” has the meaning assigned by Part I;
(b)  “taxpayer” means any person or trust carrying on logging operations in Québec and includes, as the case may be, the liquidator of a succession, the executor, the trustee or the agent of the person or trust;
(c)  (paragraph repealed);
(c.1)  “fiscal period” has the meaning assigned by Part I;
(d)  “Minister” means the Minister of Revenue;
(e)  “forest products” means logs, even if they are flatted, railway ties and spoolwood.
1972, c. 23, s. 885; 1979, c. 38, s. 30; 1993, c. 64, s. 205; 1994, c. 22, s. 349; 1997, c. 3, s. 70; 1997, c. 14, s. 290; 2004, c. 21, s. 501; 2006, c. 13, s. 228.
1176. In this Part, unless the context indicates a different meaning,
(a)  "taxation year" has the meaning assigned by Part I;
(b)  "taxpayer" means any person or trust carrying on logging operations in Québec and includes, as the case may be, their liquidators, trustees and agents;
(c)  (paragraph repealed);
(c.1)  "fiscal period" has the meaning assigned by Part I;
(d)  "Minister" means the Minister of Revenue;
(e)  "forest products" means logs, even if they are flatted, railway ties and spoolwood.
1972, c. 23, s. 885; 1979, c. 38, s. 30; 1993, c. 64, s. 205; 1994, c. 22, s. 349; 1997, c. 3, s. 70; 1997, c. 14, s. 290; 2004, c. 21, s. 501.
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