Consolidated Statutes and Regulations
Consolidated Statutes
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Annual Statutes
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Québec Official Publisher
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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 92.5r1
Disposition versions
92.5R1. For the purposes of this chapter, a bonus or premium payable on a debt obligation is an amount of interest payable under the debt obligation.
