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 643
Disposition versions

Full text
643. A taxpayer who holds a residual interest is deemed not to be a member of the partnership:
(a)  except for the purposes of sections 714 and 752.0.10.11, if he holds such interest by virtue of section 641; or
(b)  except for the purposes of sections 530 to 533, if he holds such interest otherwise than as provided in paragraph a.
1975, c. 22, s. 178; 1993, c. 64, s. 39; 1997, c. 3, s. 71.
© Gouvernement du Québec