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 851.27
Disposition versions

Full text
851.27. In computing the income of the trust for any taxation year, no deduction may be made
(a)  in respect of salaries, wages or benefits of any kind provided to the members of the congregation; and
(b)  under paragraph a of section 657 and section 657.1, except to the extent that a portion of the trust’s income, determined without reference to that paragraph a and section 657.1, is allocated to the members of the congregation in accordance with sections 851.28 to 851.30.
1978, c. 26, s. 166; 2001, c. 53, s. 177; 2009, c. 5, s. 358.
851.27. In computing the income of the trust for any taxation year, no deduction may be made
(a)  in respect of salaries, wages or benefits of any kind provided to the members of the congregation; and
(b)  under paragraphs a and b of section 657, except to the extent that any portion of the trust’s income, determined without reference to those paragraphs, is allocated to the members of the congregation in accordance with sections 851.28 to 851.32.
1978, c. 26, s. 166; 2001, c. 53, s. 177.
© Gouvernement du Québec