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I-3 - Taxation Act

Section 786.1
Disposition versions

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786.1. Section 786 applies to a payment made by a taxpayer to a customer with whom the taxpayer does not deal at arm’s length only if
(a)  the taxpayer is a cooperative described in section 119.2R2 of the Regulation respecting the Taxation Act (chapter I-3, r. 1) or a savings and credit union; or
(b)  the payment is a prescribed payment.
2005, c. 38, s. 203; 2009, c. 15, s. 161.
786.1. Section 786 applies to a payment made by a taxpayer to a customer with whom the taxpayer does not deal at arm’s length only if
(a)  the taxpayer is a cooperative described in section 119.2R3 of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1) or a savings and credit union; or
(b)  the payment is a prescribed payment.
2005, c. 38, s. 203.
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