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-4 - Act respecting the application of the Taxation Act

Section 41.2
Disposition versions

Full text
41.2. For the purposes of this chapter, an amalgamation, within the meaning of section 544 of the Taxation Act (chapter I-3), is deemed to be a transaction between persons not dealing at arm’s length.
1978, c. 26, s. 222.
© Gouvernement du Québec