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 42.9
Disposition versions

Full text
42.9. (Repealed).
1997, c. 85, s. 44; 2009, c. 5, s. 43.
42.9. An individual performing employment duties for a regulated establishment is not required in computing income for the year to include the portion of the individual’s salary, wages or other remuneration that is equal to the amount borne by the individual in the year as credit card costs in relation to the remittance of the individual’s tips.
1997, c. 85, s. 44.
© Gouvernement du Québec