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, r. 1 - Regulation respecting the Taxation Act
Section 1029.8.9.1r2
Disposition versions
1029.8.9.1R2. For the purposes of section 1029.8.9.1R1 and subject to sections 1029.8.9.1R3 to 1029.8.9.1R5, the portion of an expenditure is deemed to be equal to the amount of the expenditure where it represents all or substantially all thereof.
