Office Consolidation – Income Tax
Please note that the tax laws and the regulations made thereunder (unofficial version) are
updated to 1 January, 2021.
The official version can be found on Légis Québec website.
I-3 TAXATION ACT
I-3, r. 1
P-5.1 AN ACT RESPECTING THE SECTORIAL PARAMETERS OF CERTAIN FISCAL MEASURES
Note : The abbreviation “I.N.” in the historical references under a section of an Act or a regulation refers to an information note of the Ministère de la Justice.