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 229
Disposition versions

Full text
229. For the purposes of sections 93 to 104, an amount deducted under section 223 that may reasonably be considered to be in respect of a property described in that section, as it read before being repealed, in respect of the property, is deemed to be an amount deductible under the regulations made under paragraph a of section 130 and, for that purpose, the property so acquired is deemed to be of a separate prescribed class.
1972, c. 23, s. 216; 2015, c. 21, s. 141.
229. An amount claimed under section 223 is deemed for the purposes of sections 93 to 104 to be an amount deductible under the regulations made under paragraph a of section 130; for that purpose, the property so acquired is deemed to be of a separate prescribed class.
1972, c. 23, s. 216.
© Gouvernement du Québec