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 490
Disposition versions

Full text
490. Paragraph d of section 489 applies only in the case of a public utility, if such public utility or the property described in that paragraph has been disposed of to a person resident in such other country and if the obligation received by the corporation has been issued or guaranteed by the government of that other country or any mandatary of such government.
1972, c. 23, s. 388; 1995, c. 49, s. 131; 1997, c. 3, s. 71; 2017, c. 29, s. 73.
490. Paragraph d of section 489 applies only in the case of a business of a public utility or public service, if such business or the property contemplated in the said paragraph has been disposed of to a person resident in such other country and if the obligation received by the corporation has been issued or guaranteed by the government of that other country or any agent of such government.
1972, c. 23, s. 388; 1995, c. 49, s. 131; 1997, c. 3, s. 71.
© Gouvernement du Québec