I-3 - Taxation Act

Full text
710.2. For the purposes of subparagraph ii of paragraph d of section 710, the fair market value of a cultural property referred to therein is deemed to be the fair market value determined by the Conseil du patrimoine culturel du Québec.
1993, c. 19, s. 25; 1997, c. 85, s. 105; 1999, c. 83, s. 273; 2011, c. 21, s. 232.
710.2. For the purposes of subparagraph ii of paragraph d of section 710, the fair market value of a cultural property referred to therein is deemed to be the fair market value determined by the Commission des biens culturels du Québec.
1993, c. 19, s. 25; 1997, c. 85, s. 105; 1999, c. 83, s. 273.