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I-3 - Taxation Act

Section 710.0.1
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710.0.1. The property to which paragraph c of section 710 refers is
(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;
(b)  a personal servitude which has a term of not less than 100 years or a real servitude granted for the benefit of land belonging to an entity referred to in any of subparagraphs 1 to 3 of subparagraph i of paragraph c of section 710 and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;
(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; and
(d)  a personal servitude which has a term of not less than 100 years or a real servitude granted for the benefit of land belonging to an entity referred to in any of subparagraphs 1 to 2.1 of subparagraph ii of paragraph c of section 710 and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage.
1995, c. 1, s. 50; 1999, c. 36, s. 158; 1999, c. 83, s. 63; 2003, c. 9, s. 43; 2006, c. 3, s. 35; 2019, c. 14, s. 182.
710.0.1. The property to which paragraph c of section 710 refers is
(a)  land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;
(b)  a real servitude granted for the benefit of land belonging to an entity referred to in any of subparagraphs 1 to 3 of subparagraph i of paragraph c of section 710 and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value;
(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; and
(d)  a real servitude granted for the benefit of land belonging to an entity referred to in subparagraph 1 or 2 of subparagraph ii of paragraph c of section 710 and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of Sustainable Development, Environment and Parks, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage.
1995, c. 1, s. 50; 1999, c. 36, s. 158; 1999, c. 83, s. 63; 2003, c. 9, s. 43; 2006, c. 3, s. 35.
710.0.1. The property to which paragraph c of section 710 refers is
(a)  land situated in Québec which, in the opinion of the Minister of the Environment, has undeniable ecological value;
(b)  a real servitude granted for the benefit of land belonging to an entity referred to in any of subparagraphs 1 to 3 of subparagraph i of paragraph c of section 710 and encumbering the whole or part of land situated in Québec which, in the opinion of the Minister of the Environment, has undeniable ecological value;
(c)  land situated in a region bordering on Québec which, in the opinion of the Minister of the Environment, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage; and
(d)  a real servitude granted for the benefit of land belonging to an entity referred to in subparagraph 1 or 2 of subparagraph ii of paragraph c of section 710 and encumbering the whole or part of land situated in a region bordering on Québec which, in the opinion of the Minister of the Environment, has undeniable ecological value, the preservation and conservation of which is important to the protection and development of Québec’s ecological heritage.
1995, c. 1, s. 50; 1999, c. 36, s. 158(11); O.C. 1312-99; 1999, c. 83, s. 63; 2003, c. 9, s. 43.
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