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 985.0.3
Disposition versions

Full text
985.0.3. For the purposes of this Book, the geographical boundaries of a municipal or public body performing a function of government in Canada are
(a)  the geographical boundaries that encompass the area in respect of which a law of Canada or an agreement given effect by a law of Canada recognizes or grants to the body a power to impose taxes; or
(b)  if paragraph a does not apply, the geographical boundaries within which that body is authorized by the laws of Canada or of a province to exercise that function.
2009, c. 5, s. 401.
© Gouvernement du Québec