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 776.1.5.0.10.1
Disposition versions

Full text
776.1.5.0.10.1. In this division, “acquisition period” means any of the following periods:
(a)  the period that begins on 24 March 2006 and ends on 28 February 2007;
(b)  the period that begins on 1 March 2007 and ends on 9 November 2007;
(c)  the period that begins on 10 November 2007 and ends on 29 February 2008;
(d)  a period that begins on 1 March of a year after 2007 and before 2014 and ends on the last day of the month of February of the following year;
(e)  a period that begins on 1 March of a year after 2013 and before 2016 and ends on the last day of the month of February of the following year;
(f)  a period that begins on 1 March of a year after 2015 and before 2018 and ends on the last day of the month of February of the following year;
(g)  a period that begins on 1 March of a year after 2017 and before 2021 and ends on the last day of the month of February of the following year; or
(h)  a period that begins on 1 March of a year after 2020 and ends on the last day of the month of February of the following year.
If the period described in the first paragraph ends on a statutory holiday, the period is deemed to end on the day immediately before the statutory holiday.
2011, c. 6, s. 165; 2015, c. 21, s. 317; 2017, c. 1, s. 232; 2019, c. 14, s. 260; 2021, c. 36, s. 88.
776.1.5.0.10.1. In this division, “acquisition period” means any of the following periods:
(a)  the period that begins on 24 March 2006 and ends on 28 February 2007;
(b)  the period that begins on 1 March 2007 and ends on 9 November 2007;
(c)  the period that begins on 10 November 2007 and ends on 29 February 2008;
(d)  a period that begins on 1 March of a year after 2007 and before 2014 and ends on the last day of the month of February of the following year;
(e)  a period that begins on 1 March of a year after 2013 and before 2016 and ends on the last day of the month of February of the following year;
(f)  a period that begins on 1 March of a year after 2015 and before 2018 and ends on the last day of the month of February of the following year; or
(g)  a period that begins on 1 March of a year after 2017 and ends on the last day of the month of February of the following year.
If the period described in the first paragraph ends on a statutory holiday, the period is deemed to end on the day immediately before the statutory holiday.
2011, c. 6, s. 165; 2015, c. 21, s. 317; 2017, c. 1, s. 232; 2019, c. 14, s. 260.
776.1.5.0.10.1. In this chapter, “acquisition period” means any of the following periods:
(a)  the period that begins on 24 March 2006 and ends on 28 February 2007;
(b)  the period that begins on 1 March 2007 and ends on 9 November 2007;
(c)  the period that begins on 10 November 2007 and ends on 29 February 2008;
(d)  a period that begins on 1 March of a year after 2007 and before 2014 and ends on the last day of the month of February of the following year;
(e)  a period that begins on 1 March of a year after 2013 and before 2016 and ends on the last day of the month of February of the following year; or
(f)  a period that begins on 1 March of a year after 2015 and ends on the last day of the month of February of the following year.
If the period described in the first paragraph ends on a statutory holiday, the period is deemed to end on the day immediately before the statutory holiday.
2011, c. 6, s. 165; 2015, c. 21, s. 317; 2017, c. 1, s. 232.
776.1.5.0.10.1. In this chapter, “acquisition period” means any of the following periods:
(a)  the period that begins on 24 March 2006 and ends on 28 February 2007;
(b)  the period that begins on 1 March 2007 and ends on 9 November 2007;
(c)  the period that begins on 10 November 2007 and ends on 29 February 2008;
(d)  a period that begins on 1 March of a year after 2007 and before 2014 and ends on the last day of the month of February of the following year; or
(e)  a period that begins on 1 March of a year after 2013 and ends on the last day of the month of February of the following year.
If the period described in the first paragraph ends on a statutory holiday, the period is deemed to end on the day immediately before the statutory holiday.
2011, c. 6, s. 165; 2015, c. 21, s. 317.
776.1.5.0.10.1. In this chapter, “acquisition period” means any of the following periods:
(a)  the period that begins on 24 March 2006 and ends on 28 February 2007;
(b)  the period that begins on 1 March 2007 and ends on 9 November 2007;
(c)  the period that begins on 10 November 2007 and ends on 29 February 2008; or
(d)  a period that begins on 1 March of a year after 2007 and ends on the last day of the month of February of the following year.
If the period described in the first paragraph ends on a statutory holiday, the period is deemed to end on the day immediately before the statutory holiday.
2011, c. 6, s. 165.
© Gouvernement du Québec