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 851.22.22.2
Disposition versions

Full text
851.22.22.2. If the transition amount of a taxpayer that is an insurer in the taxpayer’s transition year is positive, the transition amount must be deducted in computing the taxpayer’s income for that year.
2010, c. 25, s. 99; 2023, c. 19, s. 87.
851.22.22.2. If the transition amount of a taxpayer that is a financial institution in the taxpayer’s transition year is positive, the transition amount must be deducted in computing the taxpayer’s income for that year.
2010, c. 25, s. 99.
© Gouvernement du Québec