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 856
Disposition versions

Full text
856. An employer may deduct in computing his income, for a taxation year, any amount which he pays to a trust under a profit sharing plan in that year or within 120 days thereafter, to the extent that such amount was not deductible in computing income for a previous taxation year.
1972, c. 23, s. 644.
© Gouvernement du Québec