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 1183
Disposition versions

Full text
1183. Every taxpayer may deduct from the tax payable by the taxpayer under Part I for a taxation year, one-third of the tax paid or, but for paragraph a of section 1184, that would be payable by the taxpayer for that taxation year under this Part.
1972, c. 23, s. 892; 1975, c. 22, s. 253; 1988, c. 4, s. 144; 1989, c. 5, s. 246; 1993, c. 64, s. 207; 1997, c. 85, s. 324; 2005, c. 1, s. 295.
© Gouvernement du Québec