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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1015r20
Disposition versions

Full text
1015R20. The payment to which section 1015R19 refers is
(a)  a payment described in subparagraph i or iii of paragraph a of section 345 of the Act and in paragraph c or i of that section 345;
(b)  a payment under a deferred profit sharing plan or a plan designated in subsection 15 of section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a revoked plan, excluding a payment referred to in subparagraph v of paragraph k of subsection 2 of section 147 in the English text of that Act;
(c)  an amount paid as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(d)  a retiring allowance; or
(e)  a payment referred to in any of paragraphs r, s and v of the definition of “remuneration” in section 1015R1.
s. 1015R11; O.C. 1981-80, s. 1015R11; O.C. 1983-80, s. 39; O.C. 2456-80, s. 18; O.C. 3926-80, s. 39; O.C. 1535-81, s. 18; R.R.Q., 1981, c. I-3, r. 1, s. 1015R11; O.C. 2583-85, s. 25; O.C. 1025-91, s. 8; O.C. 1114-93, s. 41; O.C. 35-96, s. 79; O.C. 1451-2000, s. 41; O.C. 1282-2003, s. 59; O.C. 1155-2004, s. 52; O.C. 1249-2005, s. 32; O.C. 134-2009, s. 1; O.C. 1105-2014, s. 23; S.Q. 2023, c. 19, s. 180.
1015R20. The payment to which section 1015R19 refers is
(a)  a payment described in subparagraph i or iii of paragraph a of section 345 of the Act and in paragraph c or i of that section 345;
(b)  a payment under a deferred profit sharing plan or a plan designated in subsection 15 of section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a revoked plan, excluding a payment referred to in subparagraph v of paragraph k of subsection 2 of section 147 in the English text of that Act;
(c)  an amount paid as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(d)  a retiring allowance; or
(e)  a payment referred to in paragraph r or s of the definition of “remuneration” in section 1015R1.
s. 1015R11; O.C. 1981-80, s. 1015R11; O.C. 1983-80, s. 39; O.C. 2456-80, s. 18; O.C. 3926-80, s. 39; O.C. 1535-81, s. 18; R.R.Q., 1981, c. I-3, r. 1, s. 1015R11; O.C. 2583-85, s. 25; O.C. 1025-91, s. 8; O.C. 1114-93, s. 41; O.C. 35-96, s. 79; O.C. 1451-2000, s. 41; O.C. 1282-2003, s. 59; O.C. 1155-2004, s. 52; O.C. 1249-2005, s. 32; O.C. 134-2009, s. 1; O.C. 1105-2014, s. 23.
1015R20. The payment to which section 1015R19 refers is
(a)  a payment described in subparagraph i or iii of paragraph a of section 345 of the Act and in paragraph c or i of that section 345;
(b)  a payment under a deferred profit sharing plan or a plan designated in subsection 15 of section 147 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) as a revoked plan, excluding a payment referred to in subparagraph v of paragraph k of subsection 2 of section 147 of that Act;
(c)  an amount paid as proceeds of the surrender, cancellation or redemption of an income-averaging annuity contract;
(d)  a retiring allowance; or
(e)  a payment referred to in paragraph r or s of the definition of “remuneration” in section 1015R1.
s. 1015R11; O.C. 1981-80, s. 1015R11; O.C. 1983-80, s. 39; O.C. 2456-80, s. 18; O.C. 3926-80, s. 39; O.C. 1535-81, s. 18; R.R.Q., 1981, c. I-3, r. 1, s. 1015R11; O.C. 2583-85, s. 25; O.C. 1025-91, s. 8; O.C. 1114-93, s. 41; O.C. 35-96, s. 79; O.C. 1451-2000, s. 41; O.C. 1282-2003, s. 59; O.C. 1155-2004, s. 52; O.C. 1249-2005, s. 32; O.C. 134-2009, s. 1.
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