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I-3 - Taxation Act

Section 979.6
Disposition versions

Full text
979.6. (Repealed).
1985, c. 25, s. 143; 2005, c. 23, s. 133; 2007, c. 12, s. 98.
979.6. A market-maker who is an individual other than a trust and is resident in Québec on 31 December of a taxation year may deduct, in computing employment or business income as a market-maker for the year, an amount not exceeding the contributions the market-maker pays into a reserve account for contingent losses in the year and before 30 March 2004, if the market-maker is an employee, or in the particular period that coincides with the year or ends in that year and before 30 March 2004, to the extent that the market-maker has not deducted those contributions for the preceding taxation year, if the marketmaker works for the market-maker’s own account.
1985, c. 25, s. 143; 2005, c. 23, s. 133.
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