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 521
Disposition versions

Full text
521. If a property to which section 518 applies is a taxable Québec property or taxable Canadian property of the taxpayer, a share referred to in that section and received as consideration for the disposition of the property is deemed to be, at any time that is within 60 months after the disposition, a taxable Québec property or taxable Canadian property of the taxpayer, as the case may be.
1975, c. 22, s. 116; 2011, c. 6, s. 133.
521. Where property to which section 518 applies is taxable Québec property or taxable Canadian property, a share referred to therein received as consideration for the disposition thereof is also deemed to be taxable Québec property or taxable Canadian property, as the case may be.
1975, c. 22, s. 116.
© Gouvernement du Québec