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 280.4
Disposition versions

Full text
280.4. Section 235 applies, with the necessary modifications, to the amount that a taxpayer may deduct under subparagraph a of the first paragraph of section 279, from the amount determined under subparagraph i or ii of that subparagraph a in computing a gain for a taxation year.
1982, c. 5, s. 61; 1995, c. 63, s. 261; 2009, c. 5, s. 99.
280.4. Section 235 applies, with the necessary modifications, to any amount that a taxpayer may deduct by virtue of paragraph a of section 279, from either of the amounts determined under subparagraph i or ii, as the case may be, of the said paragraph in computing a gain for a taxation year.
1982, c. 5, s. 61; 1995, c. 63, s. 261; 2009, c. 5, s. 99.
© Gouvernement du Québec