Gazette officielle du Québec - Quebec

Gazette officielle du Québec

Part 2Laws andRegulations

Summary

Table of ContentsActs 2001Regulations and other actsDraft RegulationsMunicipal AffairsParliamentary CommitteesNoticesIndex

Volume 13327 June 2001No. 26

All rights reserved in all countries. No part of this publication maybe translated, used or reproduced by any means, whether electronicor mechanical, including micro-reproduction, without the writtenauthorization of the Québec Official Publisher.

Legal deposit — 1st Quarter 1968Bibliothèque nationale du Québec© Éditeur officiel du Québec, 2001

Part 2 GAZETTE OFFICIELLE DU QUÉBEC, June 27, 2001, Vol. 133, No. 26 2835

Table of Contents Page

Acts 2001

138 An Act to amend the Taxation Act and other legislative provisions . . . . . . . . . . . . . . . . . . . . . . 2837

Regulations and other acts

750-2001 Maximum yield of the school tax for the 2001-2002 school year . . . . . . . . . . . . . . . . . . . . . . . 2963749-2001 Financial assistance for education expenses (Amend.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2967Establishment of the Rivière-Matane controlled zone . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2968Source deductions tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2972

Draft Regulations

Aquaculture and sale of fish . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2999Code of ethics of the commisioners of the Régie du logement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3011Municipal taxation, An Act respecting… — Form or minimum content of various documents . . . . . . . . . . 3013Professional Code — Physicians — Specialties within the medical profession and additional termsand conditions for the issue of specialist’s certificates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3017Scale of fees and duties to the development of wildlife . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3018

Municipal Affairs

705-2001 Amalgamation of Ville de Chandler and the municipalities of Newport, Pabos, Pabos Millsand Saint-François-de-Pabos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3021

736-2001 Amalgamation of the towns of Lachenaie, La Plaine and Terrebonne . . . . . . . . . . . . . . . . . . . . 3024737-2001 Authorization to the Minister of Municipal Affairs and Greater Montréal to require Ville

de Lac-Etchemin and Paroisse de Sainte-Germaine-du-Lac-Etchemin to file a jointapplication for amalgamation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3035

Parliamentary Committees

Price of gasoline and its effects on the economy of Québec — Committee on Labour and Economy— General consultation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3037

Notices

Chicobi ecological reserve — Creation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3039


Introduced 15 June 2000Passage in principle 31 October 2000Passage 17 May 2001Assented to 23 May 2001

SECOND SESSION THIRTY-SIXTH LEGISLATURE

Bill 138(2001, chapter 7)

An Act to amend the Taxation Act andother legislative provisions

Québec Official Publisher2001

2838 GAZETTE OFFICIELLE DU QUÉBEC, June 27, 2001, Vol. 133, No. 26 Part 2

EXPLANATORY NOTES

The main object of this bill is to harmonize the fiscal legislationof Québec with that of Canada. It consequently gives effect primarilyto various harmonization measures announced in the BudgetSpeeches delivered by the Minister of State for the Economy andFinance on 31 March 1998 and 9 March 1999.

The bill amends the Taxation Act primarily to make amendmentssimilar to various amendments made to the Canada Income Tax Actby federal Bill C-28 (S.C., 1998, chapter 19), assented to on 18 June1998. The Taxation Act is also amended to make amendments similarto various amendments made to the Canada Income Tax Act byfederal Bill C-72 (S.C., 1999, chapter 22), assented to on 17 June1999 and by federal Bill C-61 (S.C., 1999, chapter 10), assented toon 25 March 1999, and various amendments made to the CanadaShipping Act by federal Bill C-15 (S.C., 1998, chapter 16), assentedto on 11 June 1998. In particular, the amendments concern

(1) the adjustment measures relating to the tax treatment of thedoubtful loans of financial institutions and other taxpayers carryingon a business of lending money, to reflect the new accountingstandards established by the Canadian Institute of CharteredAccountants ;

(2) the rules for computing income from securities held byfinancial institutions ;

(3) the introduction of new rules to restrict the deductibility ofcertain expenses by prorating the deduction over the entire durationof the economic life of a right to future income;

(4) the introduction of new provisions permitting the cost orexpenditure relating to the acquisition of a tax shelter to be taken offthe unpaid principal amount of a debt related to the tax shelter or offthe at-risk adjustment in its respect when computing that cost orexpenditure ;

(5) the technical changes to the rules used to establish the riskfraction of a limited partner’s interest in a partnership for thepurpose of computing the deductible losses attributable to the limitedpartner ;


(6) the consolidation, improvement and standardization of losslimitation rules that apply to losses from the disposition of shares inrespect of which shareholders have received exempt dividends ;

(7) the introduction of new rules which will allow investmentcorporations that become mutual fund corporations to availthemselves of the capital gains dividend rules ;

(8) the measures relating to the determination of transferpricing ;

(9) the rules applicable where a partner has a residual interest,and the loss limitation rules that apply to a loss from the dispositionof an interest in a partnership.

The bill amends the Taxation Act to make various technicalamendments, including consequential and terminology-relatedamendments.

The bill also amends other legislation primarily to reflect certainamendments made to the Taxation Act and to make various technicalamendments.

LEGISLATION AMENDED BY THIS BILL :

– Taxation Act (R.S.Q., chapter I-3) ;

– Act respecting the application of the Taxation Act (R.S.Q., chapterI-4) ;

– Act respecting family benefits (R.S.Q., chapter P-19.1) ;

– Act respecting the Régie de l’assurance maladie du Québec (R.S.Q.,chapter R-5) ;

– Act respecting property tax refund (R.S.Q., chapter R-20.1) ;

– Act respecting the Québec sales tax (R.S.Q., chapter T-0.1) ;

– Act to amend the Taxation Act and other legislative provisions(1996, chapter 39) ;

– Act to again amend the Taxation Act, the Act respecting theQuébec sales tax and other legislative provisions (1997, chapter 85) ;

– Act to amend the Taxation Act and other legislative provisions(1999, chapter 83).


Bill 138

AN ACT TO AMEND THE TAXATION ACT ANDOTHER LEGISLATIVE PROVISIONS

THE PARLIAMENT OF QUÉBEC ENACTS AS FOLLOWS :

TAXATION ACT

1. (1) Section 1 of the Taxation Act (R.S.Q., chapter I-3), amended bysection 4 of chapter 5 of the statutes of 2000, is again amended

(1) by inserting the following definition in alphabetical order :

““foreign stock exchange” means any of the following :

(a) in Germany, the Frankfurt Stock Exchange ;

(b) in Australia, the Australian Stock Exchange ;

(c) in Belgium, the Brussels Stock Exchange ;

(d) in Spain, the Madrid Stock Exchange ;

(e) in the United States,

i. the American Stock Exchange,

ii. the Boston Stock Exchange,

iii. the Chicago Board of Options,

iv. the Chicago Board of Trade,

v. the Cincinnati Stock Exchange,

vi. the Intermountain Stock Exchange,

vii. the Midwest Stock Exchange,

viii. the National Association of Securities Dealers Automated QuotationSystem,


ix. the New York Stock Exchange,

x. the Pacific Stock Exchange,

xi. the Philadelphia Stock Exchange, and

xii. the Spokane Stock Exchange ;

(f) in France, the Paris Stock Exchange ;

(g) in Hong Kong, the Hong Kong Stock Exchange ;

(h) in Ireland, the Irish Stock Exchange ;

(i) in Italy, the Milan Stock Exchange ;

(j) in Japan, the Tokyo Stock Exchange ;

(k) in Mexico, the Mexico City Stock Exchange ;

(l) in New Zealand, the New Zealand Stock Exchange ;

(m) in the Netherlands, the Amsterdam Stock Exchange ;

(n) in the United Kingdom, the London Stock Exchange ;

(o) in Singapore, the Singapore Stock Exchange ; and

(p) in Switzerland, the Zurich Stock Exchange ;” ;

(2) by inserting, in the English text, the following definition in alphabeticalorder :

““Canadian stock exchange” means

(a) the Alberta Stock Exchange ;

(b) the Montréal Stock Exchange ;

(c) the Toronto Stock Exchange ;

(d) the Vancouver Stock Exchange ; or

(e) the Winnipeg Stock Exchange ;” ;

(3) by replacing paragraph e of the definition of “cost amount” by thefollowing :


“(e) where the property was a right of the taxpayer to receive an amount,other than property that is a debt the amount of which was deducted undersection 141 in computing the taxpayer’s income for a taxation year that endedbefore that time, a net income stabilization account, a right in respect of whichany of paragraphs b to c.1, d.1 and d.2 applies, or a right to receive production,as defined in section 158.1, to which a matchable expenditure, as defined insection 158.1, relates, the amount the taxpayer has a right to receive ;” ;

(4) by striking out, in the English text, the definition of “stock exchange inCanada” ;

(5) by replacing the definition of “lending assets” by the following :

““lending assets” means a bond, debenture, note, obligation secured bymortgage, agreement of sale or any other indebtedness, or a prescribed share,but does not include a prescribed property ;”.

(2) Paragraphs 1, 2 and 4 of subsection 1 have effect from 26 November1999.

(3) Paragraph 3 of subsection 1 has effect from 18 November 1996.

(4) Paragraph 5 of subsection 1 applies to taxation years that end after30 September 1997 or, where an election under paragraph 2 of subsection 2 ofsection 22 was made by the taxpayer, to taxation years that end after31 December 1995 and before 1 October 1997.

2. (1) Section 7.0.4 of the said Act is amended by replacing the words “atax shelter” by the words “tax shelter investments, within the meaning ofsection 851.38”.

(2) Subsection 1 applies to fiscal periods that begin after 31 December1994.

3. (1) Section 7.11.1 of the said Act is replaced by the following :

“7.11.1. For the purposes of this Part and the regulations, the followingrules apply :

(a) a person or partnership beneficially interested in a particular trustincludes any person or partnership that has any right, whether immediate orfuture, whether absolute or contingent or whether conditional on or subject tothe exercise of any discretionary power by any person or partnership, as abeneficiary under a trust to receive all or any part of the income or capital ofthe particular trust either directly from the particular trust or indirectly throughone or more trusts or partnerships ;

(b) except for the purposes of this subparagraph, a particular person orpartnership is deemed to be beneficially interested in a particular trust at aparticular time where


i. the particular person or partnership is not beneficially interested in theparticular trust at the particular time,

ii. because of the terms or conditions of the particular trust or any agreementin respect of the particular trust at the particular time, the particular person orpartnership might, because of the exercise of any discretion by any person orpartnership, become beneficially interested in the particular trust at the particulartime or at a later time, and

iii. at or before the particular time, either the particular trust has acquiredproperty, directly or indirectly in any manner whatever, from a person orpartnership described in the second paragraph, or a person or partnershipdescribed in that paragraph has given a guarantee on behalf of the particulartrust or provided any other financial assistance whatever to the particulartrust ; and

(c) a member of a partnership that is beneficially interested in a trust isdeemed to be beneficially interested in the trust.

The person or partnership to which subparagraph iii of subparagraph b ofthe first paragraph refers is

(a) the particular person or partnership ;

(b) another person with whom the particular person or partnership, or amember of the particular partnership, does not deal at arm’s length ;

(c) a person or partnership with whom the other person referred to insubparagraph b does not deal at arm’s length ;

(d) a controlled foreign affiliate of the particular person or of anotherperson with whom the particular person or partnership, or a member of theparticular partnership, does not deal at arm’s length ; or

(e) a corporation not resident in Canada that would, if the particularpartnership were a corporation resident in Canada, be a controlled foreignaffiliate of the particular partnership.”

(2) Subsection 1 applies from the taxation year 1998.

4. (1) Section 11.1.1 of the said Act is amended by replacing the portionbefore paragraph c by the following :

“11.1.1. For the purposes of this Part, a corporation that is incorporatedor otherwise formed under the laws of a country other than Canada or of astate, province or other political subdivision of such a country is deemed to beresident in that country throughout a taxation year and not to be resident inCanada at any time in the year, where


(a) the corporation

i. has as its principal business in the year the operation of ships that areused primarily in transporting persons or goods in international traffic,determined on the assumption that the corporation is not resident in Canadaand that, in the case of a voyage from Canada to a place outside Canada, anyport or other place on the Great Lakes or St. Lawrence River is in Canada, or

ii. holds throughout the year shares of one or more other corporations, eachof which is a subsidiary wholly-owned corporation of the corporation asdefined by subsection 5 of section 544, and is deemed by this section to beresident in a country other than Canada throughout the year, and at no time inthe year is the total of the cost amounts to the corporation of all those sharesless than 50% of the total of the cost amounts to it of all its property ;

(b) all or substantially all of the corporation’s gross revenue for the yearconsists of

i. gross revenue from the operation of ships in transporting persons orgoods in that international traffic referred to in subparagraph i of paragraph a,

ii. dividends from one or more other corporations each of which is asubsidiary wholly-owned corporation of the corporation as defined bysubsection 5 of section 544, and is deemed by this section to be resident in acountry other than Canada throughout each of its taxation years that beganafter 28 February 1991 and before the last time at which it paid any of thosedividends, or

iii. a combination of amounts described in subparagraphs i and ii ; and”.


5. (1) Section 21.1 of the said Act, amended by section 12 of chapter 5 ofthe statutes of 2000, is again amended by inserting, in the first paragraph, after“106.4,”, “158.1 to 158.14,”.

(2) Subsection 1 has effect from 18 November 1996.

6. (1) Section 21.6 of the said Act is amended by replacing paragraph d bythe following :

“(d) a share that is listed on a Canadian stock exchange and was issuedbefore 22 April 1980 by

i. a corporation referred to in any of paragraphs a to d of the definition of“specified financial institution” in section 1,

ii. a corporation whose principal business is the lending of money or thepurchasing of debt obligations or a combination thereof, or


iii. an issuing corporation associated with a corporation described insubparagraph i or ii ;”.

(2) Subsection 1 has effect from 23 February 1994. However, where theportion of paragraph d of section 21.6 of the said Act before subparagraph i,enacted by subsection 1, applies before 26 November 1999, it shall be readwith the words “Canadian stock exchange” replaced by the words “prescribedstock exchange in Canada”.

7. (1) Section 21.9.1 of the said Act is amended by replacing, insubparagraphs i and ii of paragraph b, the words “on a prescribed stockexchange in Canada” by the words “on a Canadian stock exchange”.


8. (1) Section 21.19 of the said Act is replaced by the following :

“21.19. “Canadian-controlled private corporation” means a privatecorporation that is a Canadian corporation other than a corporation

(a) controlled, directly or indirectly in any manner whatever, by one ormore persons not resident in Canada, by one or more public corporations,other than a prescribed corporation, or by any combination thereof ;

(b) that would, if each share of the capital stock of a corporation that isowned by a person not resident in Canada or a public corporation, other than aprescribed corporation, were owned by a particular person, be controlled bythe particular person ; or

(c) a class of the shares of the capital stock of which is listed on a Canadianstock exchange or a foreign stock exchange.”

(2) Subsection 1 has effect from 1 January 1996.

9. (1) Section 87 of the said Act, amended by section 30 of chapter 5 of thestatutes of 2000, is again amended

(1) by replacing paragraph c by the following :

“(c) subject to sections 92 and 92.1.1, any amount received or receivableby the taxpayer in the year as interest, depending on the method regularlyfollowed by the taxpayer in computing the taxpayer’s income, to the extentthat the interest was not included in computing the taxpayer’s income for apreceding taxation year ;” ;

(2) by inserting, after paragraph g, the following paragraph :

“(g.1) any proceeds of disposition in respect of which section 158.6applies ;” ;


(3) by replacing the portion of paragraph w before subparagraph i by thefollowing :

“(w) any particular amount, other than a prescribed amount, received bythe taxpayer in the year, in the course of earning income from a business orproperty, from a person who pays the particular amount in the course ofearning income from a business or property or in order to achieve a benefit forthe payer or for persons with whom the payer does not deal at arm’s length, orfrom a government, municipality or other public authority where the particularamount may reasonably be considered to have been received as a refund,reimbursement, contribution, allowance or as assistance, whether as a grant,subsidy, forgivable loan, deduction from tax, allowance or any other form ofassistance, in respect of an amount included in, or deducted as, the cost ofproperty or in respect of an outlay or expense, or as an inducement, whether asa grant, subsidy, forgivable loan, deduction from tax, allowance or any otherform of inducement, to the extent that the particular amount”.

(2) Paragraph 1 of subsection 1 applies to taxation years that end

(1) after 30 September 1997 ; or

(2) where an election under paragraph 2 of subsection 2 of section 22 wasmade by the taxpayer, after 31 December 1995 and before 1 October 1997.

(3) Paragraph 2 of subsection 1 applies in respect of dispositions that occurafter 17 November 1996.

(4) Paragraph 3 of subsection 1 applies in respect of amounts received after31 December 1990.

10. (1) Section 90 of the said Act is replaced by the following :

“90. Section 89 applies where the amount mentioned therein becomesreceivable by the State or Her Majesty in right of Canada or a province, otherthan Québec, by a mandatary of the State or Her Majesty in right of Canada ora province, other than Québec, or by a corporation, commission or associationthat is controlled by the State or Her Majesty in right of Canada or a province,other than Québec, or a mandatary of the State or Her Majesty in right ofCanada or a province, other than Québec.”

(2) Subsection 1 has effect from 12 June 1998.

11. (1) Section 92 of the said Act is amended by replacing the firstparagraph by the following :

“92. Subject to section 92.1.1, in computing its income for a taxationyear, a corporation, partnership, unit trust or any trust of which a corporationor a partnership is a beneficiary shall include any interest on a debt obligationthat accrues to it to the end of the year, or becomes receivable or is received by


it before the end of the year, to the extent that the interest was not included incomputing its income for a preceding taxation year.”

(2) Subsection 1 applies to taxation years that end




“92.1. Subject to section 92.1.1, where in a taxation year a taxpayer,other than a taxpayer to whom section 92 applies, holds an interest in aninvestment contract on any anniversary day of the contract, the taxpayer shallinclude in computing the taxpayer’s income for the year the interest thataccrued to the taxpayer to the end of that day with respect to the investmentcontract, to the extent that the interest was not otherwise included in computingthe taxpayer’s income for the year or any preceding taxation year.”




13. (1) The said Act is amended by inserting, after section 92.1, thefollowing section :

“92.1.1. Paragraph c of section 87 and sections 92 and 92.1 do notapply to a taxpayer in respect of a debt obligation for the part of a taxationyear throughout which the obligation is impaired where an amount in respectof the obligation is deductible because of paragraph b of section 140 incomputing the taxpayer’s income for the year.”





“92.18. For the purposes of this Part, a rider added at any time after31 December 1989 to a life insurance policy last acquired before 1 January1990 that provides additional life insurance is deemed to be a separate lifeinsurance policy issued at that time, unless the only additional life insurance


provided by the rider is an accidental death benefit or the life insurance policyis an exempt policy last acquired before 1 December 1982 or an annuitycontract.”

(2) Subsection 1 applies in respect of riders added after 31 December 1989.

15. (1) Section 93.7 of the said Act, amended by section 293 of chapter 5of the statutes of 2000, is again amended, in the first paragraph,

(1) by replacing subparagraph d by the following :

“(d) the time at which the property

i. has been delivered to the taxpayer, or to a person or partnership that willuse the property for the benefit of the taxpayer, or, where the property is not ofa type that is deliverable, is made available to the taxpayer or the person orpartnership, and

ii. is capable, either alone or in combination with other property in thepossession at that time of the taxpayer or the person or partnership referred toin subparagraph i, of being used by or for the benefit of the taxpayer or thatperson or partnership to produce a commercially saleable product or to performa commercially saleable service, including an intermediate product or servicethat is used or consumed, or to be used or consumed, by or for the benefit ofthe taxpayer or the person or partnership in producing or performing any suchproduct or service,” ;

(2) by replacing subparagraph f by the following :

“( f) in the case of property acquired by a corporation a class of shares ofthe capital stock of which is listed on a Canadian stock exchange or a foreignstock exchange, a corporation that is a public corporation by reason of anelection made under subparagraph i of paragraph b of the definition of “publiccorporation” in subsection 1 of section 89 of the Income Tax Act (RevisedStatutes of Canada, 1985, chapter 1, 5th Supplement) or a designation madeby the Minister of Revenue of Canada in a notice to the corporation undersubparagraph ii of paragraph b of that definition, or a subsidiary wholly-owned corporation of any such corporation, the end of the taxation year forwhich depreciation in respect of the property is first deducted in computingthe earnings of the corporation in accordance with generally acceptedaccounting principles and for the purposes of the financial statements of thecorporation for the year presented to its shareholders,”.

(2) Paragraph 1 of subsection 1 applies in respect of property acquiredafter 31 December 1989.


16. (1) Section 96 of the said Act is amended


(1) by replacing the portion of subsection 2 before paragraph a by thefollowing :

“(2) The taxpayer, in the taxpayer’s fiscal return filed in accordance withsection 1000 for the taxation year in which the taxpayer acquires a depreciableproperty of a prescribed class of the taxpayer that is a replacement propertyfor the former property of the taxpayer, may elect that the following rulesapply :” ;

(2) by replacing subsection 3 by the following :

“(3) For the purposes of this section, a depreciable property of a prescribedclass of a taxpayer is a replacement property for the taxpayer’s former propertywhere

(a) it is reasonable to conclude that the property was acquired by thetaxpayer to replace the former property ;

(a.1) it was acquired by the taxpayer and used by the taxpayer or a personrelated to the taxpayer for a use that is the same as or similar to the use towhich the taxpayer or a person related to the taxpayer put the former property ;

(b) where the former property was used by the taxpayer or a person relatedto the taxpayer for the purpose of gaining or producing income from abusiness, the property was acquired by the taxpayer either for the purpose ofgaining or producing income from that or a similar business or for use by aperson related to the taxpayer for such a purpose ; and

(c) where the former property was taxable Canadian property, or wouldhave been taxable Canadian property if the taxpayer had been resident inCanada at no time in the year in which the former property was disposed ofand the former property had been used in a business carried on by thetaxpayer, the property is taxable Canadian property, or would have beentaxable Canadian property if the taxpayer had been resident in Canada at notime in the year in which the depreciable property was acquired and thedepreciable property were used in a business carried on by the taxpayer.”

(2) Subsection 1 applies in respect of dispositions of former property thatoccur after 31 December 1993. However, if the taxpayer so elects, in respectof a former property that was disposed of before 18 June 1998, by notifyingthe Minister of Revenue in writing on or before the taxpayer’s filing-due datefor the taxpayer’s first taxation year that ends after 23 May 2001, paragrapha.1of subsection 3 of section 96 of the said Act, enacted by paragraph 2 ofsubsection 1, shall be read as follows for the purpose of determining if aproperty is a replacement property of a former property :

“(a.1) it was acquired by the taxpayer for a use that is the same as orsimilar to the use to which the taxpayer or a person related to the taxpayer putthe former property ;”.


(3) In the case of a taxpayer who files an election under subsection 2, theMinister of Revenue shall, for the purposes of the application of Part I andnotwithstanding sections 1010 to 1011 of the said Act, make such assessmentsof the taxpayer’s tax, interest and penalties as are necessary for any taxationyear to give effect to the taxpayer’s election, and sections 93.1.8 and 93.1.12of the Act respecting the Ministère du Revenu (R.S.Q., chapter M-31) apply,with the necessary modifications, to such assessments.


“110.1. (1) Where, in a taxation year, a taxpayer disposes of anintangible capital property, in this section referred to as “former property”,and the taxpayer so elects, under this section, in the taxpayer’s fiscal return forthe taxation year in which the taxpayer acquires an intangible capital propertythat is a replacement property for the taxpayer’s former property, that part ofthe amount that would otherwise be included in the aggregate determinedunder subparagraph ii of paragraph b of section 107 in respect of a business, ifthat subparagraph were read without reference to “3/4 of”, as has been used bythe taxpayer before the end of the first taxation year after the end of thetaxation year in which the former property was disposed of by the taxpayer toacquire the replacement property shall, to the extent of 3/4 thereof, be includedin that aggregate for the purpose of computing the eligible intangible capitalamount of the taxpayer in respect of the business, only from the later of thetime the replacement property was acquired by the taxpayer and the time theformer property was disposed of by the taxpayer.

(2) For the purposes of this section, an intangible capital property of ataxpayer is a replacement property for a former property of a taxpayer where

(a) it is reasonable to conclude that the intangible capital property wasacquired by the taxpayer to replace the former property ;

(a.1) the intangible capital property was acquired by the taxpayer for a usethat is the same as or similar to the use to which the taxpayer put the formerproperty ;

(b) the intangible capital property was acquired by the taxpayer for thepurpose of gaining or producing income from a business similar to thebusiness in which the former property was used ; and

(c) the former property was used by the taxpayer in a business carried on inCanada and the intangible capital property was acquired for use by thetaxpayer in a business carried on by the taxpayer in Canada.”

(2) Subsection 1 applies in respect of dispositions of former property thatoccur after 31 December 1993.

18. (1) Section 112.1 of the said Act is amended by replacing “subsection1” by “the first paragraph”.


(2) Subsection 1 has effect from 27 April 1995.

19. (1) Section 125.0.1 of the said Act is amended by replacing the portionbefore paragraph a by the following :

“125.0.1. For the purposes of this Part and subject to section 125.0.3,where at any time in a taxpayer’s taxation year an interest in an indexed debtobligation is held by the taxpayer, the following rules apply :”.




20. (1) The said Act is amended by inserting, after section 125.0.2, thefollowing section :

“125.0.3. Section 125.0.1 does not apply to a taxpayer in respect of anindexed debt obligation for the part of a taxation year throughout which theobligation is impaired where an amount in respect of the obligation is deductiblebecause of paragraph b of section 140 in computing the taxpayer’s income forthe year.”





(1) by replacing, in the English text, the portion before paragraph a by thefollowing :

“140. A taxpayer may deduct in computing the taxpayer’s income for ataxation year, as a reserve, the aggregate of” ;

(2) by replacing paragraphs a and b by the following :

“(a) a reasonable amount in respect of doubtful debts, other than a debt inrespect of which paragraph b applies, that have been included in computingthe taxpayer’s income for the year or a preceding taxation year, and

“(b) where the taxpayer is a financial institution, within the meaning ofsection 851.22.1, in the year or a taxpayer whose ordinary business includesthe lending of money, an amount not exceeding the particular amount


determined for the year under section 140.1 in respect of properties, other thanmark-to-market properties, as defined in the first paragraph of that section851.22.1, that are impaired loans or lending assets that are specified debtobligations, as defined in that paragraph, of the taxpayer, or impaired loans orlending assets that were made or acquired by the taxpayer in the ordinarycourse of the taxpayer’s business of insurance or the lending of money.”

(2) Paragraph 2 of subsection 1, where it enacts paragraph a of section 140of the said Act, applies to taxation years that end



(3) Paragraph 2 of subsection 1, where it enacts paragraph b of section 140of the said Act, applies to taxation years that end after 22 February 1994.

22. (1) Section 140.1 of the said Act is amended

(1) by replacing, in the English text, the portion before paragraph a by thefollowing :

“140.1. The particular amount, referred to in paragraph b of section140, for a taxation year in respect of impaired loans or lending assets of ataxpayer is equal to the aggregate of” ;

(2) by replacing paragraphs a and b by the following :

“(a) the percentage, not exceeding 100%, that the taxpayer claims of theprescribed reserve amount for the taxpayer for the year, and

“(b) in respect of loans, lending assets or specified debt obligations that areimpaired and for which no amount was deductible for the year undersubparagraph a, each of which in this paragraph is referred to as a “particularloan”, the taxpayer’s specified percentage for the year of the lesser of

i. the aggregate of all amounts each of which is a reasonable amount as areserve, other than any portion of which is in respect of a sectoral reserve, fora particular loan in respect of the amortized cost of the particular loan to thetaxpayer at the end of the year, and

ii. the amount determined by the formula

0.9A – B.” ;

(3) by adding the following paragraph :


“In the formula provided for in subparagraph ii of subparagraph b of thefirst paragraph,

(a) A is the amount that is the taxpayer’s reserve or allowance forimpairment, other than any portion of the amount that is in respect of asectoral reserve, for all of the taxpayer’s particular loans that is determined forthe year in accordance with generally accepted accounting principles ; and

(b) B is the aggregate of all amounts each of which is the specified reserveadjustment for a particular loan, other than an income bond, an incomedebenture, a small business bond or small business development bond, for theyear or a preceding taxation year.”

(2) Paragraphs 2 and 3 of subsection 1 apply to taxation years that end


(2) after 31 December 1995 and before 1 October 1997 where the taxpayerelects in writing to have subsection 1 apply to the year and files the electionwith the Minister of Revenue before the end of the sixth month after the monththat includes 23 May 2001.

(3) In the case of a taxpayer who files an election under paragraph 2 ofsubsection 2, the Minister of Revenue shall, for the purposes of the applicationof Part I of the said Act and notwithstanding sections 1010 to 1011 of the saidAct, make such assessments of the taxpayer’s tax, interest and penalties as arenecessary for any taxation year to give effect to the taxpayer’s election, andsections 93.1.8 and 93.1.12 of the Act respecting the Ministère du Revenu(R.S.Q., chapter M-31) apply, with the necessary modifications, to suchassessments.

(4) In addition, where section 140.1 of the said Act, replaced by subsection 1,applies to a taxation year that ends after 22 February 1994 and before 1 October1997 or, where an election under paragraph 2 of subsection 2 was made by thetaxpayer, before 1 January 1996, subparagraph 2 of subparagraph ii ofparagraphb of that section 140.1 shall be read as follows :

“(2) the aggregate of all amounts included under section 92 or paragraph aof section 851.22.4 in computing the taxpayer’s income for the year or apreceding taxation year to the extent that those amounts reduced the part ofthe reserve referred to in subparagraph 1.”

23. (1) The said Act is amended by inserting, after section 140.1, thefollowing sections :

“140.1.1. For the purposes of subparagraph i of subparagraph b of thefirst paragraph of section 140.1, a sectoral reserve is a reserve or an allowancefor impairment for a loan that is determined on a sector-by-sector basis,including a geographic sector, an industrial sector or a sector of any othernature, and not on a property-by-property basis.


“140.1.2. For the purposes of subparagraph b of the first paragraph ofsection 140.1, a taxpayer’s specified percentage for a taxation year is

(a) where the taxpayer has a prescribed reserve amount for the year for thepurposes of subparagraph a of the first paragraph of section 140.1, thepercentage that is the percentage of the prescribed reserve amount of thetaxpayer for the year claimed by the taxpayer under that subparagraph a forthe year ; and

(b) in any other case, 100%.

“140.1.3. For the purposes of subparagraph b of the second paragraphof section 140.1, the specified reserve adjustment for a loan of a taxpayer for ataxation year is the amount determined by the formula

0.1(A × B × C/365) .

In the formula provided for in the first paragraph,

(a) A is the carrying amount of the impaired loan that is used or would beused in determining the interest income on the loan for the taxation year inaccordance with generally accepted accounting principles ;

(b) B is the effective interest rate on the loan for the year determined inaccordance with generally accepted accounting principles ; and

(c) C is the number of days in the taxation year on which the loan isimpaired.”





(1) by replacing, in the English text, the portion before paragraph b by thefollowing :

“140.2. A taxpayer who is an insurer or whose ordinary business includesthe lending of money may deduct in computing the taxpayer’s income for ataxation year, as a reserve in respect of credit risks under guarantees,indemnities, letters of credit or other credit facilities, bankers’ acceptances,interest rate or currency swaps, foreign exchange or other future or optioncontracts, interest rate protection agreements, risk participations and othersimilar instruments or commitments issued, made or assumed by the taxpayerin the ordinary course of the taxpayer’s business of insurance or the lending of


money in favour of persons with whom the taxpayer deals at arm’s length, anamount not exceeding the lesser of

(a) a reasonable amount as a reserve for credit risk losses of the taxpayerexpected to arise after the end of the year in respect of those instruments orcommitments, and” ;

(2) by replacing paragraph b by the following :

“(b) 90% of the reserve for credit risk losses referred to in paragraph adetermined for the year in accordance with generally accepted accountingprinciples.”

(2) Paragraph 2 of subsection 1 applies to taxation years that end




(1) by replacing, in the English text, the portion before paragraph b by thefollowing :

“141. A taxpayer may deduct in computing the taxpayer’s income for ataxation year the aggregate of

(a) all debts owing to the taxpayer that have been included by the taxpayerin computing the taxpayer’s income for the year or a preceding taxation yearand that are established by the taxpayer to have become bad debts in the year,and” ;


“(b) all amounts each of which is that part of the amortized cost to thetaxpayer at the end of the year of a loan or lending asset, other than a mark-to-market property, as defined in section 851.22.1, that is established in the yearby the taxpayer to have become uncollectible and that,

i. where the taxpayer is an insurer or a taxpayer whose ordinary businessincludes the lending of money, was made or acquired in the ordinary course ofthe taxpayer’s business of insurance or the lending of money, or

ii. where the taxpayer is a financial institution, within the meaning ofsection 851.22.1, in the year, is a specified debt obligation, as defined in thefirst paragraph of that section, of the taxpayer.”


(2) Paragraph 2 of subsection 1 applies to taxation years that end after22 February 1994.

26. The said Act is amended by inserting, after section 158, the following :

“DIVISION X.1

“EXPENDITURES MATCHABLE WITH A RIGHT TO RECEIVEPRODUCTION

“158.1. In this division,

“matchable expenditure” of a taxpayer means the amount of an expenditurethat is made by the taxpayer to

(a) acquire a right to receive production ;

(b) fulfil a covenant or obligation in circumstances in which it is reasonableto consider that a relationship exists between the covenant or obligation and aright to receive production ; or

(c) preserve or protect a right to receive production ;

“right to receive production” means a right under which a taxpayer isentitled, either immediately or in the future and either absolutely or contingently,to receive an amount all or a portion of which is established by reference touse of property, production, revenue, profit, cash flow, commodity price, costor value of property or any other similar criterion or by reference to dividendspaid or payable to shareholders of any class of shares where the amount is inrespect of another taxpayer’s activity, property or business but such a rightdoes not include an income interest in a trust, a Canadian resource property ora foreign resource property ;

“tax benefit” means a reduction, avoidance or deferral of tax or otheramount payable under this Act or an increase in a refund of tax or otheramount under this Act ;

“tax shelter” means a property that would be a tax shelter, as defined insection 1079.1, if

(a) the cost of a right to receive production were equal to the aggregate ofall amounts each of which is a matchable expenditure to which the rightrelates ; and

(b) sections 158.2 to 158.12 did not apply for the purpose of computing anamount, or in the case of a partnership a loss, represented to be deductible ;

“taxpayer” includes a partnership.


For the purposes of the definition of “matchable expenditure” in the firstparagraph, the amount of an expenditure that a taxpayer may deduct incomputing the taxpayer’s income for a taxation year under this chapter,otherwise than under this division, is not a matchable expenditure.

“158.2. Subject to section 158.3, no amount of a matchable expendituremay be deducted by a taxpayer in computing the taxpayer’s income from abusiness or property for a taxation year.

“158.3. If a taxpayer’s matchable expenditure would, but for section158.2 and this section, be deductible in computing the taxpayer’s income for ataxation year, the taxpayer may deduct in respect of the matchable expenditurein computing the taxpayer’s income for a taxation year the amount that isdetermined under section 158.4 for the year in respect of the expenditure.

“158.4. The amount to which section 158.3 refers for a taxation year inrespect of a taxpayer’s matchable expenditure is the amount that is the least of

(a) the aggregate of the amount by which the amount determined underthis subparagraph for the preceding taxation year in respect of the matchableexpenditure exceeds the amount of the matchable expenditure deductible incomputing the taxpayer’s income for that preceding year and the lesser of

i. 1/5 of the matchable expenditure, and

ii. the amount determined by the formula

(A/B) × C ;

(b) the aggregate of all amounts each of which is included in computing thetaxpayer’s income for the year, other than any portion of such amount that isthe subject of a reserve claimed by the taxpayer for the year under this Act, inrespect of the right to receive production to which the matchable expenditurerelates and the amount by which the amount determined under this subparagraphfor the preceding taxation year in respect of the matchable expenditure exceedsthe amount of the matchable expenditure deductible in computing the taxpayer’sincome for that preceding year ; and

(c) the amount by which the aggregate of all amounts each of which is theamount of the matchable expenditure that would, but for this division, havebeen deductible in computing the taxpayer’s income for the year or a precedingtaxation year exceeds the aggregate of all amounts each of which is theamount of the matchable expenditure deductible under section 158.3 incomputing the taxpayer’s income for a preceding taxation year.

In the formula provided for in subparagraph a of the first paragraph,


(a) A is the number of months that are in the taxation year and after the dayon which the right to receive production to which the matchable expenditurerelates is acquired ;

(b) B is the lesser of 240 and the number of months that are in the periodthat begins on the day on which the right to receive production to which thematchable expenditure relates is acquired and that ends on the day the right isto terminate ; and

(c) C is the amount of the matchable expenditure.

“158.5. For the purposes of this division, the following rules apply :

(a) where a taxpayer’s matchable expenditure is made before the day onwhich the related right to receive production is acquired by the taxpayer, theexpenditure is deemed to have been made on that day ;

(b) where a taxpayer has one or more rights to renew a particular right toreceive production to which a matchable expenditure relates for one or moreadditional terms, after the term that includes the time at which the particularright was acquired, the particular right is deemed to terminate on the latest dayon which the latest possible such term could terminate if all rights to renew theparticular right were exercised ;

(c) where a taxpayer has more than one right to receive production that canreasonably be considered to be related to each other, the rights are deemed tobe one right ; and

(d) where the term of a taxpayer’s right to receive production is for anindeterminate period, the right is deemed to terminate 20 years after it isacquired.

“158.6. Where in a taxation year a taxpayer disposes of all or part of aright to receive production to which a matchable expenditure relates, theproceeds of the disposition shall be included in computing the taxpayer’sincome for the year.

“158.7. Subject to sections 158.8 and 158.9, the amount that a taxpayermay deduct, under section 158.3, in computing the taxpayer’s income for ataxation year, in respect of a matchable expenditure, other than a matchableexpenditure no portion of which would, if this division were read withoutreference to this section, be deductible under section 158.3 in computing thetaxpayer’s income, is deemed to be the amount determined undersubparagraphc of the first paragraph of section 158.4 for the year in respect ofthe matchable expenditure where in the year

(a) the taxpayer disposes, otherwise than in a disposition to whichsubsections 1 and 2 of section 544 or sections 556 to 564.1 and 565 apply, of


all of the taxpayer’s right to receive production to which the matchableexpenditure relates ; or

(b) the taxpayer’s right to receive production to which the matchableexpenditure relates has expired.

“158.8. Section 158.9 applies where a taxpayer’s particular right toreceive production to which a matchable expenditure, other than a matchableexpenditure no portion of which would, if this division were read withoutreference to sections 158.7 and 158.9, be deductible under section 158.3 incomputing the taxpayer’s income, relates has expired or the taxpayer hasdisposed of all of the right, otherwise than in a disposition to whichsubsections 1 and 2 of section 544 or sections 556 to 564.1 and 565 apply, and

(a) where

i. during the period that begins 30 days before and ends 30 days after thedisposition or expiry, the taxpayer or a person affiliated, or who does not dealat arm’s length, with the taxpayer acquires a right to receive production, inthis section and section 158.9 referred to as the “substituted property”, that is,or is identical to, the particular right, and

ii at the end of the period referred to in subparagraph i, the taxpayer or aperson affiliated, or who does not deal at arm’s length, with the taxpayer ownsthe substituted property ; or

(b) during the period that begins at the time of the disposition or expiry andends 30 days after that time, a taxpayer that had an interest, directly orindirectly, in the right to receive production, has another interest, directly orindirectly, in another right to receive production, which is a tax shelter or a taxshelter investment as defined by section 851.38.

“158.9. Where this section applies because of section 158.8 to adisposition or expiry in a taxation year or a preceding taxation year of ataxpayer’s right to receive production to which a matchable expenditurerelates, the following rules apply :

(a) the amount that may be deducted under section 158.3 in respect of theexpenditure in computing the taxpayer’s income for a taxation year that endsat or after the disposition or expiry of the right is the amount determined undersection 158.4 for the year in respect of the expenditure ; and

(b) the amount determined under section 158.4 in respect of the expenditurefor a taxation year is deemed to be the amount determined under subparagraphcof the first paragraph of section 158.4 in respect of the expenditure for the yearwhere the year includes the time that is immediately before the first time, afterthe disposition or expiry,


i. at which the right would, if it were owned by the taxpayer, be deemed byTitle I.1 of Book VI or section 999.1 to have been disposed of by the taxpayer,

ii. that is immediately before control of the taxpayer is acquired by aperson or group of persons, if the taxpayer is a corporation,

iii. at which winding-up of the taxpayer begins, other than a winding-up towhich sections 556 to 564.1 and 565 apply, if the taxpayer is a corporation,

iv. where section 158.8 applies otherwise than because of paragraph bthereof, at which a 30-day period begins throughout which neither the taxpayernor a person affiliated, or who does not deal at arm’s length, with the taxpayerowns the substituted property, or a property that is identical to the substitutedproperty and that was acquired after the day that is 31 days before the periodbegan, or

v. where section 158.8 applies otherwise than because of paragraph athereof, at which a 30-day period begins throughout which no taxpayer whohad an interest, directly or indirectly, in the right has an interest, directly orindirectly, in another right to receive production if one or more of those director indirect interests in the other right is a tax shelter or tax shelter investmentas defined by section 851.38.

“158.10. For the purposes of paragraph b of section 158.9, where apartnership ceases to exist at any time after a disposition or expiry referred toin section 158.9, the partnership is deemed not to have ceased to exist, andeach taxpayer who was a member of the partnership immediately before thepartnership would, but for this section, have ceased to exist is deemed toremain a member of the partnership until the time that is immediately after thefirst of the times described in subparagraphs i to v of paragraph b of section158.9.

“158.11. For the purpose of applying section 158.8, otherwise thanbecause of paragraph b thereof, and section 158.9, a right to acquire aparticular right to receive production, other than a right, as security only,derived from a mortgage, agreement of sale or similar obligation, is deemed tobe a right to receive production that is identical to the particular right.

“158.12. For the purpose of applying Title VIII of Book VI to anamount that would, if this division were read without reference to this section,be a matchable expenditure any portion of the cost of which is deductibleunder section 158.3, the expenditure is deemed to be a tax shelter investmentand that Title VIII shall be read without reference to paragraph b of section851.41.

“158.13. Where the rate of return on a taxpayer’s right to receiveproduction to which a matchable expenditure, other than a matchableexpenditure no portion of which would, if this division were read withoutreference to this section, be deductible under section 158.3 in computing the


taxpayer’s income, relates is reasonably certain at the time the taxpayeracquires the right, the following rules apply :

(a) for the purposes of section 92.5 and the regulations made under thatsection,

i. the right is deemed to be a debt obligation in respect of which no interestis stipulated to be payable in respect of the principal amount, and

ii. the obligation is deemed to be satisfied at the time the right terminatesfor an amount equal to the total of the return on the debt obligation and theamount that would otherwise be the matchable expenditure that is related tothe right ; and

(b) notwithstanding section 158.3, no amount may be deducted in computingthe taxpayer’s income in respect of any matchable expenditure that relates tothe right.

“158.14. Subject to sections 158.1 and 158.13, this division does notapply to a taxpayer’s matchable expenditure in respect of a right to receiveproduction if no portion of the expenditure can reasonably be considered tohave been paid to another taxpayer, or to a person with whom the othertaxpayer does not deal at arm’s length, to acquire the right to receive productionfrom the other taxpayer and

(a) the taxpayer’s expenditure cannot reasonably be considered to relate toa tax shelter or tax shelter investment, as defined by section 851.38, and noneof the main purposes for making the expenditure is that the taxpayer, or aperson with whom the taxpayer does not deal at arm’s length, obtain a taxbenefit ; or

(b) before the end of the taxation year in which the expenditure is made,the aggregate of all amounts each of which is included in computing thetaxpayer’s income for the year, other than any portion of such an amount thatis the subject of a reserve claimed by the taxpayer for the year under this Act,in respect of the right to receive production to which the matchable expenditurerelates, exceeds 80% of the expenditure.”

(2) Subsection 1 applies in respect of expenditures made by a taxpayer or apartnership after 17 November 1996, with the exception of the followingexpenditures in respect of a particular right to receive production :

(1) an expenditure made before 1 January 1997 pursuant to an agreementin writing made by the taxpayer or the partnership before that date to acquirethe particular right as consideration for the payment of selling commissionsincurred before that date in relation to the distribution of shares of a mutualfund corporation or units of a mutual fund trust or to render productionservices before that date for a film or video production ;


(2) an expenditure made before 1 August 1997 if

(a) the expenditure was made pursuant to an agreement in writing made bythe taxpayer or the partnership before 1 August 1997 to acquire the particularright as consideration for the payment of selling commissions incurred after31 December 1996 but before 1 August 1997 in relation to the distribution ofshares of a mutual fund corporation or units of a mutual fund trust that ismanaged by an administrator of mutual funds,

(b) the particular right to receive production was identified in an applicationfor an advance ruling filed with the Minister of Revenue before 19 December1996,

(c) the aggregate of the expenditures made by any taxpayer or partnershipin respect of all of the rights identified in the application for an advance rulingreferred to in subparagraph b does not exceed $30,000,000, and

(d) all tax shelter investments, as defined in section 851.38 of the said Act,enacted by subsection 1 of section 132, that can reasonably be considered torelate to the expenditure were acquired before 1 August 1997 ;

(3) an expenditure made before 1 August 1997 if

(a) the expenditure is made pursuant to an agreement in writing made bythe taxpayer or the partnership before 1 August 1997 to acquire the particularright as consideration for the payment of selling commissions incurred after31 December 1996 but before 1 August 1997 in relation to the distribution ofshares of a mutual fund corporation or units of a mutual fund trust that ismanaged by an administrator of mutual funds, other than an administrator thatis or is related to an administrator referred to in paragraph 2 in respect ofcommissions incurred in relation to the distribution of shares or units referredto in that paragraph,

(b) the aggregate of all expenditures made by any taxpayer or partnershipto acquire particular rights as consideration for the payment of sellingcommissions in relation to the distribution of shares of a mutual fundcorporation or units of a mutual fund trust that is managed by the administratorof mutual funds or any other person that is related to the administrator doesnot exceed $10,000,000, and

(c) all tax shelter investments, as defined in section 851.38 of the said Act,enacted by subsection 1 of section 132, that can reasonably be considered torelate to the expenditure were acquired before 1 August 1997 ;

(4) an expenditure made before 1 November 1997 pursuant to an agreementin writing made by the taxpayer or the partnership before that date to acquirethe particular right and to render production services before that date for a filmor video production if


(a) at least 75% of the expenditures made in respect of the film or videoproduction by the taxpayer or partnership pertain to services performed inCanada by persons resident in Canada, and

(b) all tax shelter investments, as defined in section 851.38 of the said Act,enacted by subsection 1 of section 132, that can reasonably be considered torelate to the expenditure were acquired before 1 November 1997 ;

(5) subject to subsection 3, an expenditure made before 1 January 1998pursuant to an agreement in writing made by the taxpayer or the partnershipbefore 18 November 1996 to acquire the particular right ;

(6) subject to subsection 3, an expenditure made before 1 January 1998 if

(a) the expenditure was made pursuant to the terms of a document that is afinal prospectus, preliminary prospectus or registration statement filed before19 December 1996 with a public authority in Canada in accordance with thesecurities legislation of Canada or of a province and, where required by law,accepted for filing by the public authority,

(b) the particular right is identified in the document, and

(c) all the funds raised pursuant to the terms of the document were raisedbefore 1 January 1997 and all tax shelter investments, as defined in section851.38 of the said Act, enacted by subsection 1 of section 132, that canreasonably be considered to relate to the expenditure were acquired before1 August 1997 ;

(7) subject to subsection 3, an expenditure made before 1 January 1998pursuant to the terms of an offering memorandum distributed as part of anoffering of securities if

(a) the memorandum contained a complete or substantially completedescription of the securities contemplated in the offering as well as the termsand conditions of the offering,

(b) the memorandum was distributed before 19 December 1996,

(c) solicitations in respect of the sale of the securities contemplated by thememorandum were made before 19 December 1996,

(d) the sale of the securities was substantially in accordance with thememorandum,

(e) the particular right is identified in the document, and

(f) all the funds raised pursuant to the terms of the memorandum wereraised before 1 January 1997 and all tax shelter investments, as defined insection 851.38 of the said Act, enacted by subsection 1 of section 132, that can


reasonably be considered to relate to the expenditure were acquired before1 August 1997.

(3) Paragraphs 5 to 7 of subsection 2 apply to an expenditure only if

(1) there is no agreement or other arrangement under which the obligationsof the taxpayer or the partnership in respect of the expenditure can be changed,reduced or waived if there is an amendment to the said Act or if there is anadverse assessment under the said Act,

(2) where the expenditure is associated with one or more tax shelters soldor offered for sale at a time and in circumstances in which Book X.1 of Part Iof the said Act requires an identification number to be obtained, an identificationnumber was obtained before that time, and

(3) in the case of an expenditure, including an expenditure to whichparagraph 5 of subsection 2 applies, made pursuant to a document described inparagraph 6 or 7 of that subsection 2, a portion of the securities authorized tobe sold in 1996 pursuant to the document was, after 31 December 1995 andbefore 19 December 1996, sold to, or subscribed by, a person who was not, atthe time of the sale or subscription,

(a) a promoter, or the agent of a promoter, of securities,

(b) a grantor of the right to receive production to which the expenditurerelates,

(c) a broker or dealer in securities, or

(d) a person related to a person referred to in subparagraph a or b.

(4) For the purposes of paragraphs 1 and 4 of subsection 2, an expenditureis deemed to have been made not earlier than the time and only to the extentthat it is considered for the purposes of the said Act to have been made and, inthe case where production services are rendered for a film or video production,only to the extent that the services are rendered at or before that time.

(5) For the purposes of paragraphs 2 and 3 of subsection 2, an expenditureis deemed to have been made not earlier than the time and only to the extentthat it is considered for the purposes of the said Act to have been made.

(6) For the purposes of paragraphs 5 to 7 of subsection 2, where anexpenditure relates to service obligations to be fulfilled by the taxpayer orpartnership, the expenditure is deemed to have been made not earlier than thetime and only to the extent that it is considered for the purposes of the said Actto have been made and only to the extent that the services are rendered at orbefore that time.


27. (1) Section 175.1.1 of the said Act is amended by replacing, in theportion before subparagraph a of the first paragraph, “Where,” by “Subject tosection 851.22.13.1, where,”.

(2) Subsection 1 applies to taxation years that end after 22 February 1994.

28. (1) Section 176 of the said Act is amended by replacing the secondparagraph by the following :

“The taxpayer may not, however, deduct any amount paid or payable as oron account of the principal amount of the indebtedness or as or on account ofinterest.”

(2) Subsection 1 applies in respect of expenses incurred after 31 December1987.

29. (1) Section 194 of the said Act, amended by section 50 of chapter 5 ofthe statutes of 2000, is again amended, in the third paragraph,

(1) by replacing subparagraph a by the following :

“(a) all amounts, other than an amount described in section 198, that werepaid in the year, or are deemed by this Part to have been paid in the year, in thecourse of carrying on the business,

i. in the case of amounts paid, or deemed by this Part to have been paid, forthe inventory relating to the business, in payment of or on account of anamount that would be deductible in computing the income from the businessfor the year or any other taxation year if that income were not computed inaccordance with this cash method, and

ii. in any other case, in payment of or on account of an amount that wouldbe deductible in computing the income from the business for a precedingtaxation year, the year or the following taxation year if that income were notcomputed in accordance with this cash method ;” ;

(2) by inserting, after subparagraph a, the following subparagraph :

“(a.1) all amounts, other than an amount described in section 198, thatwould be deductible in computing the income from the business for the year ifthat income were not computed in accordance with this cash method, that arenot deductible in computing the income from the business for any othertaxation year, and that were paid in a preceding taxation year in the course ofcarrying on the business ;”.

(2) Subsection 1 applies in respect of amounts paid after 26 April 1995,other than amounts paid pursuant to an agreement in writing made by thepayer before 27 April 1995.


30. (1) Section 247.2 of the said Act is amended by replacing the portionbefore paragraph a by the following :

“247.2. Where, at any time in a taxation year, an individual ownscapital property that is a share of a class of the capital stock of a corporationthat, at that time, is a small business corporation and, immediately after thattime, ceases to be a small business corporation because a class of the shares ofits capital stock is listed on a Canadian stock exchange or a foreign stockexchange and the individual elects in prescribed form to have this sectionapply, the individual is deemed, except for the purposes of Division VI ofChapter II of Title II, Division IX of Chapter V of Title III and section 725.3,”.

(2) Subsection 1 applies in respect of corporations that cease to be a smallbusiness corporation after 31 December 1995.

(3) However, an election under the portion of section 247.2 of the said Actbefore paragraph a, enacted by subsection 1, that is made by an individual forthe taxation year 1995 is deemed to have been made within the time limitprovided for in section 247.3 of that Act if

(1) a class of the shares of the capital stock of the corporation in respect ofwhich the election is made was, on 1 January 1996, listed on a foreign stockexchange mentioned in paragraph b of section 21.11.20R1 of the Regulationrespecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1) ;

(2) the corporation was a small business corporation on 31 December1995 ; and

(3) the election is made before the end of the sixth month after the monththat includes 23 May 2001.

(4) Where subsection 3 applies, the Minister of Revenue shall,notwithstanding sections 1010 to 1011 of the said Act, make such assessmentsof the taxpayer’s tax, interest and penalties as are necessary for any taxationyear to give effect to the taxpayer’s election, and sections 93.1.8 and 93.1.12of the Act respecting the Ministère du Revenu (R.S.Q., chapter M-31) apply,with the necessary modifications, to such assessments.

31. (1) Section 255 of the said Act, amended by section 68 of chapter 5 ofthe statutes of 2000, is again amended

(1) by replacing, in paragraph b, “741 or 742” by “741, 741.2 or 742” ;

(2) by replacing, in subparagraph i of paragraph i, “subsection 2” by “thesecond paragraph”.


32. (1) Section 257 of the said Act is amended,


(1) in subparagraph i of paragraph l,

(a) by replacing “and 744.1” and “Chapter IV,” by “, 638.1, 741.2 and744.1, as it applied to dispositions of property that occurred before 27 April1995” and “Chapter IV and”, respectively ;

(b) by striking out “and the second paragraph of section 741” ;

(2) by replacing subparagraph i.3 of paragraph l by the following :

“i.3. where at the particular time the property is not a tax shelter investmentas defined in section 851.38 and the taxpayer would be a member described insection 261.1 of the partnership if the fiscal period of the partnership thatincludes that time ended at that time, the unpaid principal amount of anyindebtedness of the taxpayer for which recourse is limited, either immediatelyor in the future and either absolutely or contingently, and that may reasonablybe considered to have been used to acquire the property ;”.

(2) Paragraph 1 of subsection 1 has effect from 27 April 1995.

(3) Paragraph 2 of subsection 1 applies in respect of indebtedness of ataxpayer arising after 26 September 1994, other than indebtedness arisingunder an agreement in writing entered into by the taxpayer before 27 September1994.

33. (1) Section 259.1 of the said Act is amended by striking out, in theportion before paragraph a, “, 537”.



“259.2. The rules provided in the second paragraph apply where

(a) at any time in a taxation year a person or partnership, in this sectionreferred to as “the vendor”, disposes of a specified property to another personor partnership, in this section referred to as “the transferee” ;

(b) immediately before that time, the vendor and the transferee did not dealwith each other at arm’s length or would not have dealt with each other atarm’s length had this section applied with reference to subparagraph k of thefirst paragraph of section 485.3 ;

(c) paragraph b would apply in respect of the disposition if each rightreferred to in paragraph b of section 20 that is a right of the transferee toacquire the specified property from the vendor or a right of the transferee toacquire other property as part of a transaction or event or series of transactionsor events that includes the disposition were not taken into account ; and


(d) the proceeds of the disposition are not determined under any of theprovisions referred to in section 259.1.

The rules to which the first paragraph refers are as follows :

(a) the transferee shall deduct after that time, in computing the adjustedcost base to the transferee of the property, the amount by which the aggregateof all amounts deducted under paragraph b.1 of section 257 in computing,immediately before that time, the adjusted cost base to the vendor of theproperty exceeds the amount that would be the vendor’s capital gain for theyear from the disposition if this Part were read without reference tosubparagraph b of the first paragraph of section 234 and section 638 ; and

(b) the transferee shall add after that time, in computing the adjusted costbase to the transferee of the property, the amount determined under paragrapha in respect of the disposition.”


35. (1) Section 261.5 of the said Act, amended by section 70 of chapter 5of the statutes of 2000, is again amended

(1) by replacing, in the French text of the portion before paragraph a,“personnes,” by “personnes” ;

(2) by replacing paragraphs b and c by the following :

“(b) the member or a person not dealing at arm’s length with the member isentitled, either immediately or in the future and either absolutely or contingently,to receive an amount or to obtain a benefit that would be described inparagraph b of section 613.3 if that paragraph were read without reference tosubparagraphs ii, as it applies before being struck out, and vi thereof ;

“(c) where the member who owns the interest is a corporation, partnershipor trust, one of the reasons for the existence of the member can reasonably beconsidered to be to limit the liability of any person with respect to thatinterest, and cannot reasonably be considered to be to permit any person whohas an interest in the corporation, partnership or trust, as the case may be, tocarry on the person’s business, other than an investment business, in the mosteffective manner ; or” ;

(3) by replacing, in the French text of paragraph d, the words “l’un desprincipaux buts” by the words “l’une des principales raisons” and the words“convention ou d’une autre entente” by the words “entente ou d’un autrearrangement”.

(2) Subsection 1 applies to fiscal periods that end after 30 November 1994.


36. Section 272 of the said Act is amended by replacing the first paragraphby the following :

“272. Where the individual disposes of the individual’s principalresidence to the individual’s spouse or a trust and the presumption referred toin section 440 or 454 applies,

(a) the spouse or the trust is deemed to have owned the residence since theindividual acquired it ; and

(b) the residence is deemed to have been the principal residence of thespouse or trust

i. in the case provided for in section 440, for all the years with respect towhich the individual could have designated it, in accordance with the thirdparagraph of section 274, to have been the individual’s principal residence,and

ii. in the case provided for in section 454, for all the years for which theresidence was the individual’s principal residence.”


“274.4. Where a person not resident in Canada disposes of a taxableQuébec property that the person last acquired before 27 April 1995 and thatwould not be a taxable Québec property immediately before the disposition ifsections 1087 to 1096.2 were read as they applied in respect of dispositionsthat occurred on 26 April 1995, the person’s gain or loss from the dispositionis deemed to be the amount determined by the formula

A × B/C.

In the formula provided for in the first paragraph,

(a) A is the amount of the gain or loss determined without reference to thissection ;

(b) B is the number of calendar months in the period that begins with May1995 and ends with the calendar month that includes the time of the disposition ;and

(c) C is the number of calendar months in the period that begins with thecalendar month in which the person last acquired the property and ends withthe calendar month that includes the time of the disposition.”

(2) Subsection 1 applies in respect of dispositions of property that occurafter 26 April 1995.



“278. Notwithstanding section 234, this division applies where, at anytime in a taxation year, an amount becomes receivable by a taxpayer asproceeds of disposition of a capital property, in this division referred to as“former property”, that is either property the proceeds of disposition of whichare described in section 280 or a property that was, immediately before thedisposition, a former business property of the taxpayer, and the taxpayeracquires, where the former property is property the proceeds of disposition ofwhich are described in that section 280, before the end of the second taxationyear following the end of the year or, in any other case, before the end of thefirst taxation year following the end of the year, a capital property that is areplacement property for the taxpayer’s former property and the replacementproperty has not been disposed of by the taxpayer before the time the taxpayerhas disposed of the former property.”

(2) Subsection 1 applies in respect of dispositions of former properties thatoccur after 31 December 1993. However, if the taxpayer so elects in respect ofa former property of the taxpayer that was disposed of before 18 June 1998, bynotifying the Minister of Revenue in writing on or before the taxpayer’sfiling-due date for the taxpayer’s first taxation year that ends after 23 May2001, paragraph a.1 of subsection 3 of section 96 of the said Act, enacted byparagraph 2 of subsection 1 of section 16, shall, for the purpose of determiningwhether a capital property of the taxpayer is a replacement property of theformer property, be read as follows :



“280.2. For the purposes of this division, paragraphs a to c ofsubsection 3 of section 96 apply, with the necessary modifications, where itmust be determined if a particular capital property of a taxpayer is a replacementproperty for a former property of the taxpayer.”

(2) Subsection 1 applies in respect of dispositions of former property thatoccur after 31 December 1993. However, if the taxpayer so elects in respect ofa former property of the taxpayer that was disposed of before 18 June 1998, bynotifying the Minister of Revenue in writing on or before the taxpayer’sfiling-due date for the taxpayer’s first taxation year that ends after 23 May2001, paragraph a.1 of subsection 3 of section 96 of the said Act, enacted byparagraph 2 of subsection 1 of section 16, shall, for the purpose of determiningwhether a property of the taxpayer is a replacement property of the formerproperty, be read as follows :



40. (1) Section 301 of the said Act is amended by replacing the portionbefore subparagraph a of the first paragraph by the following :

“301. Where a share of the capital stock of a corporation is acquired bya taxpayer from the corporation in exchange for a capital property of thetaxpayer that is another share of the corporation or a capital property of thetaxpayer that is a bond, debenture or note of the corporation the terms ofwhich confer on the holder the right to make the exchange and no considerationother than that share is received by the taxpayer, the following rules apply :”.

(2) Subsection 1 applies in respect of exchanges that occur after 20 June1996, other than exchanges that occur before 1 January 1997 under agreementsin writing made before 21 June 1996.

41. Section 307.24 of the said Act is repealed.

42. Section 314 of the said Act is amended, in the French text, by replacingthe word “transport” by the word “transfert”.

43. (1) Section 363 of the said Act, amended by section 23 of chapter 39of the statutes of 2000, is again amended by replacing subparagraphs h and iof the first paragraph by the following :

“(h) the generation of energy using property described in Class 43.1 inSchedule B to the Regulation respecting the Taxation Act (R.R.Q., 1981,chapter I-3, r.1) ; and

“( i) the development of projects for which it is reasonable to expect that atleast 50% of the capital cost of the depreciable property to be used in eachproject is the capital cost of property described in Class 43.1 in Schedule B tothe Regulation respecting the Taxation Act.”

(2) Subsection 1 has effect from 6 December 1996.

44. (1) Section 423 of the said Act is repealed.

(2) Subsection 1 applies to taxation years that begin after 31 December1997.

45. Section 437 of the said Act is amended by replacing, in the French textof the portion before paragraph a, the words “le transport” by the words“l’attribution”.

46. (1) Section 451 of the said Act is amended, in the first paragraph,


(1) by replacing the portion of subparagraph i of subparagraph a beforesubparagraph 1 by the following :

“i. property that has been used, principally in the course of carrying on thebusiness of farming in Canada in which the individual or a spouse, a child orthe father or mother of the individual was actively engaged on a regular andcontinuous basis, by one of the following persons or partnerships :” ;

(2) by inserting, after subparagraph 1 of subparagraph i of subparagraph a,the following subparagraph :

“(1.1) a corporation controlled by a corporation referred to insubparagraph 1 ;” ;

(3) by replacing the portion of subparagraph i of subparagraph f beforesubparagraph 1 by the following :

“i. property that has been used, principally in the course of carrying on thebusiness of farming in Canada in which the individual or a spouse, a child orthe father or mother of the individual was actively engaged on a regular andcontinuous basis, by the partnership or by one of the following persons :”.

(2) Paragraph 2 of subsection 1 applies from the taxation year 1994.

47. Section 467 of the said Act is amended by replacing, in the French textof paragraph b, the word “transporté” by the word “transféré”.

48. (1) Section 484.13 of the said Act is amended by replacing the portionbefore paragraph b by the following :

“484.13. Where a property is seized at any time in a taxation year by acreditor in respect of a debt, no amount in respect of the debt

(a) is deductible in computing the creditor’s income for the year or asubsequent taxation year as a bad, doubtful or impaired debt ; or”.




49. (1) Section 485 of the said Act, amended by section 104 of chapter 5of the statutes of 2000, is again amended, in paragraph b of the definition of“excluded security”, by replacing the words “a prescribed stock exchange inCanada” by the words “a Canadian stock exchange”.


(2) Subsection 1 has effect from 26 November 1999. In addition, whereparagraph b of the definition of “excluded security” in section 485 of the saidAct, amended by subsection 1, applies before 26 November 1999, it shall beread with the words “a prescribed stock exchange in Canada” replaced by “aCanadian stock exchange which is a stock exchange mentioned in paragraph aof section 21.11.20R1 of the Regulation respecting the Taxation Act (R.R.Q.,1981, chapter I-3, r.1)”.

50. (1) Section 491 of the said Act is amended by replacing paragraph e bythe following :

“(e) compensation received under the regulations made under section 9 ofthe Aeronautics Act (Revised Statutes of Canada, 1985, chapter A-2), anamount received under the Gallantry Awards Order made by the Governmentof Canada or a pension payment, an allowance or compensation that isreceived under the Pension Act (Revised Statutes of Canada, 1985, chapterP-6), the Civilian War-related Benefits Act (Revised Statutes of Canada,1985, chapter C-31) or the War Veterans Allowance Act (Revised Statutes ofCanada, 1985, chapter W-3) ; or”.

(2) Subsection 1 has effect from 1 May 1999.


“497. A taxpayer shall include, in computing the taxpayer’s income fora taxation year, the aggregate of

(a) the aggregate of all amounts each of which is a taxable dividendreceived by the taxpayer at any time in the year on a share acquired before thattime and after 30 April 1989 from a corporation resident in Canada as part ofa dividend rental arrangement of the taxpayer or a taxable dividend receivedby the taxpayer in the year from a corporation resident in Canada that is not ataxable Canadian corporation ;

(a.1) where the taxpayer is a trust, the aggregate of all amounts each ofwhich is all or part of a taxable dividend, other than a dividend referred to insubparagraph a, that was received by the trust in the year on a share of thecapital stock of a taxable Canadian corporation and that can reasonably beconsidered as having been included in computing the income of a beneficiaryunder the trust who was not resident in Canada at the end of the year ; and

(b) the amount by which the aggregate of all amounts received by thetaxpayer in the year from corporations resident in Canada as full or partialpayment of taxable dividends, other than an amount included in computingthe taxpayer’s income by reason of subparagraph a or a.1, exceeds, where thetaxpayer is an individual, the aggregate of the amounts paid by the taxpayer inthe year after 31 May 1989 that are deemed, under section 21.32, to have beenreceived by another person as taxable dividends.


The taxpayer shall also include in computing the taxpayer’s income for ataxation year, if the taxpayer is an individual, other than a trust that is aregistered charity, 1/4 of the excess amount determined in respect of thetaxpayer under subparagraph b of the first paragraph for the year.”

(2) Subsection 1 applies to taxation years that end after 26 April 1995.


“517.4.3. For the purposes of sections 517.4.1 and 517.4.2,

(a) where at any time a corporation issues a share of its capital stock to ataxpayer, the taxpayer and the issuing corporation are deemed not to bedealing with each other at arm’s length at that time ;

(b) where a taxpayer is deemed, because of subparagraph a of the firstparagraph of section 726.9.2, to have reacquired a share, the taxpayer isdeemed to have acquired the share at the beginning of 23 February 1994 froma person with whom the taxpayer was not dealing at arm’s length ; and

(c) where a share owned by a particular person, or a share substituted forthat share, has by one or more transactions or events between persons notdealing at arm’s length become vested in another person, the particular personand the other person are deemed at all times not to be dealing at arm’s lengthwith each other whether or not the particular person and the other personcoexisted.”

(2) The portion of section 517.4.3 of the said Act before paragraph c,enacted by subsection 1, applies from the taxation year 1994.

(3) Paragraph c of section 517.4.3 of the said Act, enacted by subsection 1,applies in respect of the determination of the adjusted cost base of a share after20 June 1996.

53. (1) Section 545 of the said Act, amended by section 31 of chapter 39of the statutes of 2000, is again amended, in subsection 5,

(1) by replacing the portion before paragraph a by the following :

“(5) For the purposes of sections 741 to 744.2.2,” ;


“(b) any dividend, other than a taxable dividend, received on a share by thepredecessor corporation is deemed to have been received on the share by thenew corporation ; and” ;

(3) by inserting the following paragraph :


“(c) a share acquired by the new corporation from a predecessor corporationis deemed to have been owned by the new corporation throughout any periodof time throughout which it was owned by a predecessor corporation.”

(2) Paragraphs 1 and 2 of subsection 1 apply in respect of dispositions thatoccur after 26 April 1995.

(3) Paragraph 3 of subsection 1 applies to taxation years that begin after31 December 1993.

54. (1) Section 550.6 of the said Act is amended by replacing the words“on a prescribed stock exchange” by the words “on a Canadian stock exchange”.



“550.8. For the purposes of Title III of Part II, a share, in this sectionreferred to as the “new share”, is deemed to be listed on a Canadian stockexchange or a foreign stock exchange until the earliest time at which it isredeemed, acquired or cancelled, where

(a) a new corporation is formed as a result of an amalgamation ;

(b) the new corporation is a public corporation ;

(c) the new corporation issues the new share, which is a share of any classof the capital stock thereof ;

(d) the new share is issued in exchange for a share, in this section referredto as the “old share”, of the capital stock of a predecessor corporation ;

(e) immediately before the amalgamation, the old share was listed on aCanadian stock exchange or a foreign stock exchange ; and

(f) the new share is redeemed, acquired or cancelled by the new corporationwithin 60 days after the amalgamation.

“550.9. Where at any time there is an amalgamation of a corporation,in this section referred to as the “parent”, and one or more other corporations,each of which is a subsidiary wholly-owned corporation of the parent, thefollowing rules apply :

(a) the shares of each subsidiary are deemed to have been disposed of bythe parent immediately before the amalgamation for proceeds equal to theproceeds that would be determined under section 558 if sections 556 to 564.1and 565 applied, with the necessary modifications, to the amalgamation ; and


(b) the cost to the new corporation formed on an amalgamation of eachcapital property of each subsidiary acquired on the amalgamation is deemedto be the amount that would have been the cost to the parent of the property ifthe property had been distributed at that time to the parent on a winding-up ofthe subsidiary and sections 556 to 564.1 and 565 had applied to the winding-up.”

(2) Subsection 1, where it enacts section 550.8 of the said Act, applies inrespect of amalgamations that occur after 26 April 1995. However, where thatsection 550.8 applies in respect of an amalgamation that occurred before1 July 1996, it shall be read without reference to paragraph b.

(3) Subject to subsection 4, subsection 1, where it enacts section 550.9 ofthe said Act, applies in respect of amalgamations that occur after 31 December1994. In addition, for the purposes of paragraph b of that section 550.9, anydesignation by a new corporation formed on an amalgamation of an amountunder the second paragraph of section 559 and section 560 of the said Act thatis filed with the Minister of Revenue before the end of the third month afterthe month that includes 23 May 2001 is deemed to have been made by the newcorporation in its fiscal return under Part I of the said Act for its first taxationyear.

(4) Where the new corporation formed on an amalgamation that occurredbefore 20 June 1996 so elects in writing by filing with the Minister of Revenuethe document evidencing the election with the fiscal return under Part I of thesaid Act for the parent’s taxation year that ended immediately before theamalgamation, or within 90 days after any assessment or reassessment of taxpayable under that Part for the year, subsection 1, where it enacts section550.9 of the said Act, does not apply in respect of the amalgamation.


“555.2.2. For the purposes of section 550.6, a right listed on a Canadianstock exchange to acquire a share of a class of the capital stock of theparticular corporation is deemed to be a right listed on a Canadian stockexchange to acquire a share of a class of the capital stock of the newcorporation.”



“555.2.4. For the purpose of applying section 550.8 in respect of amerger,

(a) the reference in paragraph b of that section to “the new corporation”shall be read as a reference to “the new corporation or the particular corporation,within the meaning assigned by Division III of this chapter” ; and


(b) the references in paragraphs c and f of that section to “the newcorporation” shall be read as references to “the public corporation referred toin paragraph b”.”

(2) Subsection 1 applies in respect of mergers that occur after 26 April1995. However, where section 555.2.4 of the said Act, enacted by subsection 1,applies in respect of a merger that occurred before 1 January 1998, it shall beread as follows :

“555.2.4. For the purpose of applying section 550.8 in respect of amerger,

(a) any share issued by the particular corporation on the merger is deemedto have been issued by the new corporation ; and

(b) the reference in paragraph f of that section to “the new corporation”shall be read as a reference to “the corporation that issued the share”.”

58. (1) Section 557 of the said Act is amended by replacing subparagrapha of the second paragraph by the following :

“(a) in the case of a Canadian resource property, a foreign resource propertyor a right to receive production, as defined in section 158.1, to which amatchable expenditure, as defined in section 158.1, relates, the proceeds aredeemed to be equal to zero ; and”.




“564.1. For the purposes of sections 741 to 744.2.2, where the parentacquires pursuant to a winding-up described in section 556 a share owned bythe subsidiary,” ;


“(b) any dividend, other than a taxable dividend, received on a share by thesubsidiary is deemed to have been received on the share by the parent ; and” ;

(3) by inserting the following paragraph :

“(c) a share acquired by the parent from the subsidiary is deemed to havebeen owned by the parent throughout any period of time throughout which itwas owned by the subsidiary.”

(2) Paragraphs 1 and 2 of subsection 1 apply in respect of dispositions thatoccur after 26 April 1995.


(3) Paragraph 3 of subsection 1 applies to taxation years that begin after31 December 1993.

60. (1) Section 597.3 of the said Act is amended, in the first paragraph,

(1) by replacing subparagraph a by the following :

“(a) the cost amount to the taxpayer of the property at that time determinedwithout reference to paragraphs c.5 and h.1 of section 255, paragraphs b andb.1 and subparagraph i.3 of paragraph l of section 257 and Title VIII of BookVI ;” ;

(2) by replacing subparagraph d by the following :

“(d) where the taxpayer has held or has had the interest in the property atall times since the end of the calendar year 1984, the amount by which the fairmarket value of the property at the end of the calendar year 1984 exceeds thecost amount to the taxpayer of the property at the end of the calendar year1984, or, in any other case, the aggregate of

i. the amount by which the fair market value of the property at the time thetaxpayer acquired the property exceeds the cost amount to the taxpayer of theproperty at that time, and

ii. the amount by which the aggregate of all amounts each of which is anamount that would have been included in respect of the property because ofsection 597.6 in computing the taxpayer’s income for a taxation year thatbegan before 20 June 1996 if the cost to the taxpayer of the property had beenequal to the fair market value of the property at the time the taxpayer acquiredit exceeds the aggregate of all amounts each of which is an amount that wasincluded in respect of the property because of section 597.6 in computing thetaxpayer’s income for a taxation year that began before 20 June 1996.”

(2) Paragraph 1 of subsection 1 has effect from 27 September 1994.However, where subparagraph a of the first paragraph of section 597.3 of thesaid Act, enacted by paragraph 1 of subsection 1, applies to a taxation yearthat ended before 27 April 1995, it shall be read as follows :

“(a) the cost amount to the taxpayer of the property at that time determinedwithout reference to paragraph h.1 of section 255, subparagraph i.3 ofparagraphl of section 257 and Title VIII of Book VI ;”.

(3) Paragraph 2 of subsection 1 applies to taxation years that begin after20 June 1996.

61. (1) Section 603 of the said Act is amended, in the portion beforeparagraph a, by inserting, after “110.1,”, “119.15,”.

(2) Subsection 1 applies to fiscal periods that end after 2 December 1992.



“613.2. For the purposes of sections 600, 603 to 605.2, 608 to 613.10and 727 to 737, the at-risk amount of a taxpayer, in respect of a partnership ofwhich the taxpayer is a limited partner, at any particular time is the amount bywhich the aggregate of the following amounts exceeds the amount determinedunder section 613.3 :”.



(1) by replacing paragraph a by the following :

“(a) the aggregate of all amounts each of which is an amount owing at theparticular time to the partnership, or to a person or partnership not dealing atarm’s length with the partnership, by the taxpayer or by a person or partnershipnot dealing at arm’s length with the taxpayer, other than any amount deductedunder subparagraph i.3 of paragraph l of section 257 in computing the adjustedcost base, or under Title VIII of Book VI in computing the cost, to thetaxpayer of the taxpayer’s partnership interest at that time ; and” ;

(2) by replacing the portion of paragraph b before subparagraph i by thefollowing :

“(b) any amount or benefit that the taxpayer or a person not dealing atarm’s length with the taxpayer is entitled, either immediately or in the futureand either absolutely or contingently, to receive or to obtain, whether by wayof reimbursement, compensation, revenue guarantee, proceeds of disposition,loan or any other form of indebtedness, or in any other form or mannerwhatever, granted or to be granted for the purpose of reducing the impact, inwhole or in part, of any loss that the taxpayer may sustain because thetaxpayer is a member of the partnership or holds or disposes of an interest inthe partnership, except to the extent that the amount or benefit is referred to inparagraph e of section 399, paragraph h of section 412 or paragraph e ofsection 418.6 in respect of the taxpayer, or the entitlement arises” ;

(3) by striking out, in the French text of subparagraph i of paragraph b, theword “pas” ;

(4) by striking out subparagraphs iv and v of paragraph b.

(2) Paragraphs 1 and 2 of subsection 1 have effect from 1 December 1994.

(3) Paragraph 4 of subsection 1 applies in respect of partnership interestsacquired by a taxpayer after 26 April 1995. However, it does not apply where


(1) the interest in the partnership was acquired by the taxpayer pursuant toan agreement in writing made by the taxpayer before 27 April 1995, or

(a) before 1 January 1996 where

i. all or substantially all of the property of the partnership is a prescribedfilm production within the meaning of section 613.3R1 of the Regulationrespecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1), as it read beforeits repeal, or an interest in one or more partnerships if all or substantially all ofthe property of each of the partnerships is such a production,

ii. the principal photography of the production, or, in the case of a productionthat is a television series, one episode of the series, began before 1 January1996, and

iii. the principal photography of the production was completed before1 March 1996,

(b) before 1 January 1996 where it may reasonably be considered that thefunds raised by the partnership through the issue of the interest were used bythe partnership to acquire before 1 January 1996 property included in Class24, 27 or 34 in Schedule B to the Regulation respecting the Taxation Act andthe property was

i. acquired pursuant to an agreement in writing made by the partnershipbefore 27 April 1995, or

ii. under construction by or on behalf of the partnership on 26 April 1995,

(c) before 1 July 1995 pursuant to the terms of a document that is a finalprospectus, preliminary prospectus or registration statement filed before27 April 1995 with a public authority in Canada and in accordance with thesecurities legislation of Canada or of any province and, where required bylaw, accepted for filing by the public authority, and the funds so raised wereexpended before 1 January 1996 on expenditures contemplated by thedocument, or

(d) before 1 July 1995 pursuant to the terms of an offering memorandumdistributed as part of an offering of securities where

i. the memorandum contained a complete or substantially completedescription of the securities contemplated in the offering as well as the termsand conditions of the offering,

ii. the memorandum was distributed before 27 April 1995,

iii. solicitations in respect of the sale of the securities contemplated by thememorandum were made before 27 April 1995,


iv. the sale of the securities was substantially in accordance with thememorandum, and

v. the funds were expended before 1 January 1996 in accordance with thememorandum ; and

(2) the following conditions are met :

(a) in the case of an interest acquired by the taxpayer pursuant to anagreement in writing made by the taxpayer before 27 April 1995 or to whichsubparagraphs c and d of paragraph 1 apply that is a tax shelter for whichBook X.1 of Part I of the said Act requires an identification number to beobtained, an identification number was obtained before 27 April 1995, and

(b) there is no agreement or other arrangement under which the taxpayer’sobligations in respect of the interest can be changed, reduced or waived ifthere is an amendment to the said Act or if there is an adverse assessmentunder the said Act.


“613.4. For the purposes of sections 613.2 and 613.3,

(a) the amount or benefit to which the taxpayer referred to in section 613.2,or a person not dealing at arm’s length with the taxpayer, is at any timeentitled and that is provided by way of an agreement or other arrangementunder which the taxpayer or the person has a right, either immediately or inthe future and either absolutely or contingently, otherwise than as a consequenceof the death of the taxpayer, to acquire other property in exchange for all orany part of the taxpayer’s interest in the partnership referred to in that sectionshall not be considered to be less than the fair market value of the otherproperty at that time ; and

(b) the amount or benefit to which the taxpayer or the person is at any timeentitled and that is provided by way of a guarantee, security or similarcovenant in respect of any loan or other obligation of the taxpayer or theperson shall not be considered to be less than the aggregate of the unpaidamount of the loan or obligation at that time and all other amounts outstandingin respect of the loan or obligation at that time.”

(2) Subsection 1 applies in respect of partnership interests acquired by ataxpayer after 26 April 1995. However, it does not apply where

(1) the interest in the partnership was acquired by the taxpayer

(a) pursuant to an agreement in writing made by the taxpayer before27 April 1995,


(b) before 1 July 1995 pursuant to the terms of a document that is a finalprospectus, preliminary prospectus or registration statement filed before27 April 1995 with a public authority in Canada and in accordance with thesecurities legislation of Canada or of any province and, where required bylaw, accepted for filing by the public authority, and the funds so raised wereexpended before 1 January 1996 on expenditures contemplated by thedocument, or

(c) before 1 July 1995 pursuant to the terms of an offering memorandumdistributed as part of an offering of securities where







(a) in the case of an interest that is a tax shelter for which Book X.1 ofPart I of the said Act required an identification number to be obtained, anidentification number was obtained before 27 April 1995, and



“613.6. For the purposes of sections 600, 603 to 605.2, 608 to 613.10and 727 to 737, a taxpayer who is a member of a partnership at a particulartime is a limited partner of the partnership at that time if the member’spartnership interest is not an exempt interest, within the meaning assigned bysection 613.7, at that time and if, at that time or within three years after thattime,

(a) by operation of any law governing the partnership arrangement, theliability of the member as a member of the partnership is limited ;


(b) the member or a person not dealing at arm’s length with the member isentitled, either immediately or in the future and either absolutely or contingently,to receive an amount or to obtain a benefit that would be described inparagraph b of section 613.3 if that paragraph were read without reference tosubparagraphs ii, as it applies before being struck out, and vi thereof ;

(c) where the member who owns the interest is a corporation, partnershipor trust, one of the reasons for the existence of the member can reasonably beconsidered to be to limit the liability of any person with respect to thatinterest, and cannot reasonably be considered to be to permit any person whohas an interest in the corporation, partnership or trust, as the case may be, tocarry on that person’s business, other than an investment business, in the mosteffective manner ; or

(d) one of the main reasons for the existence of an agreement or otherarrangement for the disposition of an interest in the partnership can reasonablybe considered to be to attempt to avoid the application of this section to themember.”

(2) Subsection 1 applies to fiscal periods that end after 30 November 1994,except where it replaces, in the portion of section 613.6 of the said Act beforeparagraph a, “605” by “605.2”, in which case it has effect from 22 December1992.


“638.1. Notwithstanding the second paragraph of section 231, the capitalloss of a taxpayer from the disposition at any time of an interest in a partnershipis deemed to be equal to the amount of the loss otherwise determined minusthe aggregate of all amounts each of which is an amount by which thetaxpayer’s share of the partnership’s loss, in respect of a share of the capitalstock of a corporation that is property of a particular partnership at that time,would be reduced under section 741.2 if the fiscal period of every partnershipthat includes that time had ended immediately before that time and theparticular partnership had disposed of the share immediately before the end ofthat fiscal period for proceeds equal to its fair market value at that time.”

(2) Subsection 1 applies in respect of dispositions that occur after 26 April1995. However, section 638.1 of the said Act, enacted by subsection 1, shallbe read with “section 741.2” replaced by “the second paragraph of section 741”where it applies in respect of a disposition of share that is

(1) a disposition made pursuant to an agreement in writing made before27 April 1995 ;

(2) the disposition of a share of the capital stock of a corporation that ismade to that corporation, where


(a) on 26 April 1995, the share was owned by an individual, other than atrust, or by a particular trust of which an individual, other than a trust, was abeneficiary,

(b) on 26 April 1995, a corporation, or a partnership of which a corporationis a member, was a beneficiary of a life insurance policy that insured the lifeof the individual or the individual’s spouse,

(c) it was reasonable to conclude, on 26 April 1995, that one of the mainpurposes of the life insurance policy was to fund, directly or indirectly, inwhole or in part, a redemption, acquisition or cancellation of the share by theissuing corporation, and

(d) the disposition is made by

i. the individual or the individual’s spouse,

ii. the succession of the individual or of the individual’s spouse within thesuccession’s first taxation year,

iii. the particular trust, where it is a trust described in subparagraph a of thefirst paragraph and in the second paragraph of section 653 of the said Act orsubparagraph a.1 of that first paragraph in respect of a spouse, the spouse isthe beneficiary referred to in subparagraph a and the disposition accruesbefore the end of the trust’s third taxation year that begins after the spouse’sdeath, or

iv. the trust described in subparagraph b of the second paragraph ofsection 454 of the said Act created by the individual in respect of theindividual’s spouse, or a trust described in section 440 of the said Act createdby the individual’s will in respect of the individual’s spouse, before the end ofthe trust’s third taxation year that begins after the spouse’s death ;

(3) a disposition of a share of the capital stock of a corporation owned byan individual on 26 April 1995 that was made by the succession of theindividual before 1 January 1997 ;

(4) a disposition of a share of the capital stock of a corporation owned by asuccession on 26 April 1995, the first taxation year of which ended after thatdate, that was made by the succession before 1 January 1997 ; or

(5) a disposition of a share of the capital stock of a corporation owned byan individual on 26 April 1995, where the individual is a trust described insubparagraph a of the first paragraph and in the second paragraph of section653 of the said Act or subparagraph a.1 of that first paragraph in respect of aspouse, that was made by the trust after the spouse’s death and before 1 January1997.


(3) For the purposes of paragraph 2 of subsection 2 and this subsection, ashare of the capital stock of a corporation that is acquired in exchange foranother share in the course of a transaction to which sections 301, 301.1, 518to 533 or 541 to 555.4 of the said Act apply is deemed to be the same share asthe other share.

67. (1) Section 640 of the said Act is amended, in the first paragraph, byinserting, after “785.2”, “and to Title VI.5 of Book IV,”.


68. (1) Section 649 of the said Act, amended by section 140 of chapter 5of the statutes of 2000, is again amended, in the portion of paragraph b beforesubparagraph i, by replacing the words “prescribed stock exchange in Canada”by the words “Canadian stock exchange”.

(2) Subsection 1 has effect from 26 November 1999. In addition, where theportion of paragraph b of section 649 of the said Act before subparagraph i,amended by subsection 1, applies after 31 December 1993 and before26 November 1999, it shall be read with the words “prescribed stock exchangein Canada” replaced by “Canadian stock exchange that is a stock exchangementioned in paragraph a of section 21.11.20R1 of the Regulation respectingthe Taxation Act (R.R.Q., 1981, chapter I-3, r.1)”.

69. Section 656.4 of the said Act is amended

(1) by replacing, wherever they appear in the French text of the portionbefore paragraph a, the words “d’aliénation” by the words “de l’aliénation” ;

(2) by replacing paragraphs b and b.1 by the following :

“(b) section 688 does not apply to a distribution made by the trust duringthe period beginning immediately after the disposition day, and ending at theend of the first day after the disposition day that is determined in respect of thetrust under section 653, to any beneficiary, other than an individual who is anexempt beneficiary under the trust immediately before the time of thedistribution ;

“(b.1) paragraph b does not apply to distributions made by the trust after28 February 1995 where the trust filed the form before 1 March 1995 ;”.

70. (1) Section 667 of the said Act, replaced by section 145 of chapter 5 ofthe statutes of 2000, is amended by replacing “742 and 744.2” by “741.2, 742,742.2 and 744.2”.


71. Section 685 of the said Act is amended by replacing “transferring” by“distributing”.


72. (1) Section 686 of the said Act, replaced by section 147 of chapter 5 ofthe statutes of 2000, is amended

(1) by replacing subparagraph 1 of subparagraph i of subparagraph a of thethird paragraph by the following :

“(1) was a taxable dividend that was designated under section 666 by thetrust in respect of the taxpayer, to the extent that the amount of the dividendwas deductible because of sections 738 to 745 or section 845 in computing thetaxpayer’s taxable income for any taxation year, or” ;

(2) by replacing subparagraph 1 of subparagraph i of subparagraph a of thefourth paragraph by the following :

“(1) was a taxable dividend that was designated under section 666 by thetrust in respect of the partnership, to the extent that the amount of the dividendwas deductible because of sections 738 to 745 or section 845 in computing theperson’s taxable income for any taxation year, or”.

(2) Subsection 1 applies in respect of dispositions that occur after 26 April1995.

73. Section 688 of the said Act, amended by section 148 of chapter 5 of thestatutes of 2000, is again amended


“688. Where a personal trust or a prescribed trust distributes, at aparticular time, property owned by it to a taxpayer who is a beneficiary underthe trust in satisfaction of all or any part of the taxpayer’s capital interest in thetrust, the following rules apply :” ;

(2) by replacing the portion of paragraph d before subparagraph i by thefollowing :

“(d) for the purposes of sections 93 to 104, 130 and 130.1 and of theregulations made under paragraph a of section 130, where the propertydistributed was depreciable property of a prescribed class of the trust and theamount that was the capital cost to the trust of such property exceeds the costat which, in accordance with sections 688, 689, 691 and 692, the taxpayer isdeemed to acquire the property, the following rules apply :” ;

(3) by striking out, in the French text, the word “être”, after the word“réputé”, in subparagraph i of paragraph d and in subparagraph 1 ofsubparagraph ii of paragraph e;

(4) by replacing, in the portion of paragraph e before subparagraph i, theword “transferred” by the word “distributed” ;


(5) by replacing, in the French text of the portion of subparagraph ii ofparagraph e before subparagraph 1, the words “aux fins” by the words “pourl’application”.

74. Section 688.0.1 of the said Act is amended by replacing the portionbefore paragraph a by the following :

“688.0.1. Where at any time a property is distributed by a personaltrust to a taxpayer in circumstances in which section 688 applies and section691 does not apply and the property would, if the trust had so designated theproperty under section 274.0.1, be a principal residence, within the meaningof that section, of the trust for a taxation year, the following rules apply wherethe trust so elects in its fiscal return under this Part for the taxation year thatincludes that time :”.

75. Section 688.1 of the said Act, amended by section 149 of chapter 5 ofthe statutes of 2000, is again amended by replacing the portion before paragrapha by the following :

“688.1. Notwithstanding any other provision of this Part, other thanTitle I.2 of Book VI, where a trust distributes, at a particular time, a propertyowned by it to a taxpayer who is a beneficiary under the trust in satisfaction ofall or any part of the taxpayer’s capital interest in the trust or of a rightdescribed in section 306 and section 688 does not apply in respect of thedistribution, the following rules apply :”.

76. Section 688.2 of the said Act, enacted by section 150 of chapter 5 ofthe statutes of 2000, is amended by replacing, in the portion before paragrapha,the words “transfers” and “the transfer” by the words “distributes” and “thedistribution”, respectively.

77. Section 690 of the said Act is amended

(1) by replacing subparagraph a of the first paragraph by the following :

“(a) where the trust distributes to the taxpayer money or other property, insatisfaction of all or part of the taxpayer’s capital interest, the aggregate of

i. the money so distributed,

ii. all amounts each of which is the cost amount to the trust, immediatelybefore the distribution, of each such other property ;” ;

(2) by replacing, in the French text of the portion of the second paragraphbefore subparagraph a, the words “Aux fins” by the words “Pour l’application”.




“690.1. Where a trust governed by an employee benefit plan hasdistributed, at a particular time, property owned by it to a taxpayer who was abeneficiary under the trust in satisfaction of all or any part of the taxpayer’sinterest in the trust, the following rules apply :” ;


“(d) for the purposes of sections 93 to 104, 130 and 130.1 and the regulationsmade under paragraph a of section 130, where the property distributed wasdepreciable property of a prescribed class of the trust and the amount that wasthe capital cost to the trust of that property exceeds the cost at which thetaxpayer is deemed by paragraph b to have acquired the property,”.



“690.2. Where an employee trust distributes, at a particular time,property owned by it to a taxpayer who is a beneficiary under the trust insatisfaction of all or any part of the taxpayer’s interest in the trust, thefollowing rules apply :” ;


“(d) for the purposes of sections 93 to 104, 130 and 130.1 and the regulationsmade under paragraph a of section 130, where the property distributed wasdepreciable property of a prescribed class of the trust and the amount that wasthe capital cost of that property to the trust exceeds the cost at which, inaccordance with paragraph b, the taxpayer is deemed to acquire the property,the following rules apply :”.



“690.3. Where a trust governed by a retirement compensationarrangement has distributed, at a particular time, property owned by it to ataxpayer who was a beneficiary under the trust in satisfaction of all or any partof the taxpayer’s interest in the trust, the following rules apply :” ;

(2) by replacing the portion of paragraph e before subparagraph i by thefollowing :

“(e) for the purposes of sections 93 to 104, 130 and 130.1 and the regulationsmade under paragraph a of section 130, where the property distributed wasdepreciable property of a prescribed class of the trust and the amount that was


the capital cost to the trust of that property exceeds the cost at which thetaxpayer is deemed by paragraph c to have acquired the property”.



“691. Notwithstanding paragraphs a to c of section 688, where at aparticular time property of a trust is distributed by the trust to a beneficiary incircumstances in which section 688 would, but for this section, apply, the trustis described in subparagraph a of the first paragraph and in the secondparagraph of section 653, the property so distributed was capital property, aCanadian resource property, a foreign resource property or land included inthe inventory of the trust, the taxpayer to whom the property is distributed is aperson other than the spouse referred to in subparagraph a of the first paragraphof section 653 in respect of the trust, and that spouse is alive on the day theproperty is so distributed, the following rules apply :” ;


“(c) the taxpayer is deemed to have disposed of all or part, as the case maybe, of the taxpayer’s capital interest in the trust for proceeds of dispositionequal to the cost at which, but for this section, the taxpayer would be deemedby paragraph b of section 688, which applies in all cases irrespective ofsection 689, to have acquired the property, minus the amount of any obligationthat the taxpayer assumed to pay as consideration for the distribution of suchproperty by the trust.”



“691.1. Notwithstanding paragraphs a to c of section 688, the rulesprovided in paragraphs a to c of section 691 apply where a personal trust or aprescribed trust distributes a particular property owned by it to a taxpayer whois a beneficiary under the trust in satisfaction of all or any part of thetaxpayer’s capital interest in the trust and” ;

(2) by replacing, in paragraph c, the word “transferred” by the word“distributed”.


(1) by replacing the portion before paragraph b by the following :

“692. Notwithstanding paragraphs a to c of section 688, where theproperty referred to in that section is distributed to a taxpayer not resident inCanada, including a partnership other than a Canadian partnership, who is abeneficiary under the trust and the property is not a Canadian resource


property, excluded property or property that would be taxable Canadianproperty if the trust had been resident in Canada at no time in the taxation yearin which the property was distributed, the following rules apply :

(a) the trust is deemed to have disposed of that property for proceeds equalto its fair market value at the time of that distribution ;” ;


“(c) the taxpayer is deemed to have disposed of all or part, as the case maybe, of the taxpayer’s interest in the trust, for proceeds of disposition equal tothe adjusted cost base to the taxpayer of the interest or part thereof, as the casemay be, immediately before that distribution.”

84. Section 692.2 of the said Act, amended by section 293 of chapter 5 ofthe statutes of 2000, is again amended by replacing, in the French text, theportion before paragraph a by the following :

“692.2. Lorsqu’une fiducie pour l’environnement transfère, à un momentquelconque, un bien qui lui appartient à l’un de ses bénéficiaires en contrepartiede la totalité ou d’une partie de la participation de celui-ci à titre de bénéficiairede la fiducie, les règles suivantes s’appliquent :”.

85. Section 726.4.17.11 of the said Act, amended by section 293 of chapter 5of the statutes of 2000, is again amended by replacing, in the English text ofsubparagraph ii of subparagraph a of the second paragraph, the words “partnerin” by the words “member of”.

86. (1) Section 726.9.9 of the said Act is replaced, in the English text, bythe following :

“726.9.9. Where an election made under section 726.9.2 is filed withthe Minister after the time prescribed in section 726.9.7, the election isdeemed for the purposes of this Title, except section 726.9.12, to have beenfiled within the time prescribed if it is filed within two years after the expiry ofthe time limit and if an estimate of the penalty under section 726.9.12 is paidby the elector when the election is filed with the Minister.”


87. (1) Section 739 of the said Act is amended by replacing paragraph aby the following :

“(a) a dividend or a taxable dividend does not include a capital gainsdividend within the meaning assigned by sections 1106 and 1116 or anydividend received by a taxpayer on which the taxpayer was required to payany prescribed tax ;”.



88. (1) Section 740.3 of the said Act is amended, in paragraph b, byreplacing the words “prescribed stock exchange” by the words “Canadianstock exchange”.



“741. Subject to sections 744.4 and 744.5, a taxpayer, other than a trust,shall subtract from the amount of any loss, determined without reference tothis section, resulting from the disposition of a share that is capital property ofthe taxpayer, other than a share that is property of a partnership,

(a) where the taxpayer is an individual, the lesser of

i. the aggregate of all amounts each of which is a dividend received by thetaxpayer on the share in respect of which an election was made undersection 502 where section 502.0.1 does not deem the dividend to be a taxabledividend, and

ii. the amount of the loss, determined without reference to this section,reduced by the aggregate of all taxable dividends received by the taxpayer onthe share ; and

(b) where the taxpayer is a corporation, the aggregate of all amountsreceived by the taxpayer on the share each of which is

i. a taxable dividend, to the extent of the amount of the dividend that wasdeductible under sections 738 to 745 or section 845 in computing the taxpayer’staxable income for any taxation year,

ii. a dividend in respect of which an election was made under section 502where section 502.0.1 does not deem the dividend to be a taxable dividend, or

iii. a life insurance capital dividend.”

(2) Subsection 1 applies in respect of dispositions that occur after 26 April1995, other than

(1) a disposition that occurs pursuant to an agreement in writing madebefore 27 April 1995 ;

(2) a disposition of a share of the capital stock of a corporation that is madeto the corporation if

(a) on 26 April 1995, the share was owned by an individual, other than atrust, or by a particular trust under which an individual, other than a trust, wasa beneficiary,



(c) it was reasonable to conclude on 26 April 1995 that a main purpose ofthe life insurance policy was to fund, directly or indirectly, in whole or in part,a redemption, acquisition or cancellation of the share by the corporation thatissued the share, and




iii. the particular trust where it is a trust described in subparagraph a of thefirst paragraph and in the second paragraph of section 653 of the said Act or insubparagraph a.1 of the first paragraph of that section 653 in respect of aspouse, the spouse is the beneficiary referred to in subparagraph a and thedisposition occurs before the end of the trust’s third taxation year that beginsafter the spouse’s death, or

iv. a trust described in subparagraph b of the second paragraph of section 454of the said Act created by the individual in respect of the individual’s spouse,or a trust described in section 440 of the said Act created by the individual’swill in respect of the individual’s spouse, before the end of the trust’s thirdtaxation year that begins after the spouse’s death ;

(3) a disposition of a share of the capital stock of a corporation owned byan individual on 26 April 1995 that was made by the individual’s successionbefore 1 January 1997 ;

(4) a disposition of a share of the capital stock of a corporation owned by asuccession on 26 April 1995, the first taxation year of which ended after thatday, that was made by the succession before 1 January 1997 ; or

(5) a disposition of a share of the capital stock of a corporation owned byan individual on 26 April 1995 where the individual is a trust described insubparagraph a of the first paragraph and in the second paragraph of section 653of the said Act or in subparagraph a.1 of the first paragraph of that section 653in respect of a spouse, that was made by the trust after the spouse’s death andbefore 1 January 1997.

(3) For the purposes of paragraph 2 of subsection 2 and this subsection, ashare of the capital stock of a corporation acquired in exchange for anothershare in a transaction to which any of sections 301, 301.1, 518 to 533 and 541to 555.4 of the said Act applies is deemed to be the same share as the othershare.


90. (1) The said Act is amended by inserting, after section 741, the followingsections :

“741.1. A dividend shall not be included in the aggregate determinedunder subparagraph i of paragraph a of section 741 or paragraph b of thatsection where the taxpayer referred to in that section establishes that

(a) it was received when the taxpayer and persons with whom the taxpayerwas not dealing at arm’s length did not own in total more than 5% of theissued shares of any class of the capital stock of the corporation from whichthe dividend was received ; and

(b) it was received on a share that the taxpayer owned throughout the 365-day period that ended immediately before the disposition of the share by thetaxpayer.

“741.2. Subject to sections 744.4 and 744.5, a taxpayer, other than apartnership or a mutual fund trust, who is a member of a partnership shallsubtract from the taxpayer’s share of any loss of the partnership, determinedwithout reference to this section, resulting from the disposition of a share heldby a particular partnership as capital property,

(a) where the taxpayer is an individual, the lesser of

i. the aggregate of all amounts each of which is a dividend received by thetaxpayer on the share in respect of which an election was made undersection 502 where section 502.0.1 does not deem the dividend to be a taxabledividend, and

ii. that share of the loss, determined without reference to this section,reduced by the aggregate of all taxable dividends received by the taxpayer onthe share ;

(b) where the taxpayer is a corporation, the aggregate of all amountsreceived by the taxpayer on the share each of which is

i. a taxable dividend, to the extent of the amount of the dividend that wasdeductible under sections 738 to 745 or section 845 in computing the taxpayer’staxable income for any taxation year,

ii. a dividend in respect of which an election was made under section 502where section 502.0.1 does not deem the dividend to be a taxable dividend, or

iii. a life insurance capital dividend ; and

(c) where the taxpayer is a trust, the aggregate of all amounts each ofwhich is a taxable dividend or a life insurance capital dividend received on theshare and designated under section 666 or 667 by the trust in respect of abeneficiary that was a corporation, partnership or trust.


“741.3. A dividend shall not be included in the aggregate determinedunder subparagraph i of paragraph a of section 741.2 or paragraph b or c ofthat section where the taxpayer referred to in that section establishes that

(a) it was received when the particular partnership referred to in section741.2, the taxpayer and persons with whom the taxpayer was not dealing atarm’s length did not hold in total more than 5% of the issued shares of anyclass of the capital stock of the corporation from which the dividend wasreceived ; and

(b) it was received on a share that the particular partnership referred to insection 741.2 held throughout the 365-day period that ended immediatelybefore the disposition of the share by the particular partnership.

“741.4. A taxable dividend received on a share and designated undersection 666 by a particular trust in respect of a beneficiary that was a partnershipor trust shall not be included in the aggregate determined under paragraph c ofsection 741.2 where the particular trust establishes that the dividend wasreceived by an individual, other than a trust.”


















“742. Subject to sections 744.4 and 744.5, a trust, other than a mutualfund trust, shall subtract from the amount of any loss, determined withoutreference to this section, resulting from the disposition of a share of the capitalstock of a corporation that is capital property of the trust, the aggregate of

(a) the amount by which the lesser of the following amounts exceeds theamount determined under the second paragraph :

i. the aggregate of all amounts each of which is a dividend received by thetrust on the share in respect of which an election was made under section 502where section 502.0.1 does not deem the dividend to be a taxable dividend,and


ii. the amount of the loss, determined without reference to this section,reduced by the aggregate determined in the third paragraph ; and

(b) the aggregate of the following amounts each of which is received on theshare and designated under section 666 or 667 by the trust in respect of abeneficiary that was a corporation, partnership or trust :

i. a taxable dividend, and

ii. a life insurance capital dividend.

Where the trust referred to in the first paragraph is an individual’s succession,the share was acquired as a consequence of the individual’s death and thedisposition of the share occurs during the trust’s first taxation year, theamount to which subparagraph a of the first paragraph refers is 1/4 of thelesser of

(a) the amount of the loss, determined without reference to this section,resulting from the disposition of the share ; and

(b) the individual’s capital gain from the disposition of the share immediatelybefore the individual’s death.

The aggregate to which subparagraph ii of subparagraph a of the firstparagraph refers in respect of the trust referred to in that paragraph correspondsto the aggregate of all amounts each of which is the amount of a taxabledividend

(a) received by the trust on the share referred to in the first paragraph ;

(b) received on the share referred to in the first paragraph and designatedunder section 666 by the trust in respect of a beneficiary who is an individual,other than a trust ; or

(c) received on the share referred to in the first paragraph and designatedunder section 666 by the trust in respect of a beneficiary that was a corporation,partnership or another trust where the trust establishes that

i. it owned the share throughout the 365-day period that ended immediatelybefore the disposition of the share by the trust, and

ii. the dividend was received while the trust, the beneficiary and personsnot dealing at arm’s length with the beneficiary owned in total less than 5% ofthe issued shares of any class of the capital stock of the corporation fromwhich the dividend was received.”














(4) a disposition of a share of the capital stock of a corporation owned by asuccession on 26 April 1995, the first taxation year of which ended after thatday, that was made by the succession before 1 January 1997 ; or

(5) a disposition of a share of the capital stock of a corporation owned byan individual on 26 April 1995 where the individual is a trust described in


subparagraph a of the first paragraph and in the second paragraph of section 653of the said Act or in subparagraph a.1 of the first paragraph of that section 653in respect of a spouse, that was made by the trust after the spouse’s death andbefore 1 January 1997.


92. (1) The said Act is amended by inserting, after section 742, the followingsections :

“742.1. Notwithstanding section 742, where a trust has at any timeacquired a share of the capital stock of a corporation because of section 653,the trust shall subtract from the amount of any loss, determined withoutreference to section 742 or this section, resulting from a disposition after thattime, the aggregate of

(a) the amount by which the lesser of the following amounts exceeds theamount determined under the second paragraph :

i. the aggregate of all amounts each of which is a dividend received afterthat time by the trust on the share in respect of which an election was madeunder section 502 where section 502.0.1 does not deem the dividend to be ataxable dividend,

ii. the amount of the loss determined without reference to section 742 orthis section, reduced by the aggregate determined in the third paragraph ; and

(b) the aggregate of all amounts each of which is a taxable dividendreceived on the share after that time and designated under section 666 by thetrust in respect of a beneficiary that was a corporation, partnership or trust.

The amount to which subparagraph a of the first paragraph refers in respectof a trust referred to in that paragraph is 1/4 of the lesser of

(a) the amount of the loss, determined without reference to section 742 orthis section, resulting from the disposition of the share referred to in the firstparagraph ;

(b) the trust’s capital gain from the disposition immediately before thetime referred to in the first paragraph of the share referred to in that paragraphbecause of section 653.

The aggregate to which subparagraph ii of subparagraph a of the firstparagraph refers in respect of the trust referred to in the said paragraphcorresponds to the aggregate of all amounts each of which is the amount of ataxable dividend


(a) received by the trust on the share referred to in the first paragraph afterthe time of acquisition ;

(b) received on the share referred to in the first paragraph after the time ofacquisition and designated under section 666 by the trust in respect of abeneficiary who is an individual, other than a trust ; or

(c) received on the share referred to in the first paragraph after the time ofacquisition and designated under section 666 by the trust in respect of abeneficiary that was a corporation, partnership or another trust, where the trustestablishes that

i. it owned the share throughout the 365-day period that ended immediatelybefore the disposition of the share, and

ii. the dividend was received when the trust, the beneficiary and personsnot dealing at arm’s length with the beneficiary owned in total less than 5% ofthe issued shares of any class of the capital stock of the corporation fromwhich the dividend was received.

“742.2. No dividend received by a trust shall be included undersubparagraph i of subparagraph a or subparagraph ii of subparagraph b of thefirst paragraph of section 742 or subparagraph i of subparagraph a of the firstparagraph of section 742.1 where the trust establishes that the dividend

(a) was received

i. in any case where the dividend was designated under section 666 or 667by the trust, when the trust, the beneficiary and persons with whom thebeneficiary was not dealing at arm’s length did not own in total more than 5%of the issued shares of any class of the capital stock of the corporation fromwhich the dividend was received, or

ii. in any other case, when the trust and persons with whom the trust wasnot dealing at arm’s length did not own in total more than 5% of the issuedshares of any class of the capital stock of the corporation from which thedividend was received ; and

(b) was received on a share that the trust owned throughout the 365-dayperiod that ended immediately before the disposition.

“742.3. No taxable dividend received on a share and designated undersection 666 by a trust in respect of a beneficiary that was a corporation,partnership or trust shall be included under subparagraph b of the first paragraphof section 742 or 742.1 where the trust establishes that the dividend wasreceived by an individual, other than a trust, or

(a) was received when the trust, the beneficiary and persons with whomthe beneficiary was not dealing at arm’s length did not own in total more than


5% of the issued shares of any class of the capital stock of the corporationfrom which the dividend was received ; and

(b) was received on a share that the trust owned throughout the 365-dayperiod that ended immediately before the disposition.”











iv. a trust described in subparagraph b of the second paragraph of section454 of the said Act created by the individual in respect of the individual’sspouse, or a trust described in section 440 of the said Act created by theindividual’s will in respect of the individual’s spouse, before the end of thetrust’s third taxation year that begins after the spouse’s death ;




(5) a disposition of a share of the capital stock of a corporation owned byan individual on 26 April 1995 where the individual is a trust described insubparagraph a of the first paragraph and in the second paragraph of section653 of the said Act or in subparagraph a.1 of the first paragraph of that section653 in respect of a spouse, that was made by the trust after the spouse’s deathand before 1 January 1997.



“743. Subject to sections 744.4 and 744.5, a taxpayer, other than a trust,shall subtract from the amount of any loss, determined without reference tothis section, resulting from the disposition of a share of the capital stock of acorporation that is property, other than capital property, of the taxpayer,

(a) where the taxpayer is an individual and the corporation is resident inCanada, the aggregate of all dividends received by the individual on the share ;

(b) where the taxpayer is a partnership, the aggregate of all dividendsreceived by the partnership on the share ; and

(c) where the taxpayer is a corporation, the aggregate of all amountsreceived by the corporation on the share each of which is

i. a taxable dividend, to the extent of the amount of the dividend that wasdeductible under this Title or section 845 in computing the corporation’staxable income for any taxation year, or

ii. a dividend, other than a taxable dividend.”


94. (1) The said Act is amended by inserting, after section 743, the followingsection :


“743.1. A dividend shall not be included in the aggregate determinedunder any of paragraphs a to c of section 743 where the taxpayer referred to inthat section establishes that

(a) it was received when the taxpayer and persons with whom the taxpayerwas not dealing at arm’s length did not own in total more than 5% of theissued shares of any class of the capital stock of the corporation from whichthe dividend was received ; and

(b) it was received on a share that the taxpayer owned throughout the 365-day period that ended immediately before the disposition of the share by thetaxpayer.”



“744. For the purposes of sections 83 to 85.6, a shareholder who holds ashare of the capital stock of a corporation shall, in computing the fair marketvalue of the share at any time, add to that value

(a) where the shareholder is a corporation, the aggregate of all amountsreceived by the shareholder on the share before that time each of which is

i. a taxable dividend, to the extent of the amount of the dividend that wasdeductible under this Title or section 845 in computing the shareholder’staxable income for any taxation year, or

ii. a dividend, other than a taxable dividend ;

(b) where the shareholder is a partnership, the aggregate of all amountseach of which is a dividend received by the shareholder on the share beforethat time ; and

(c) where the shareholder is an individual and the corporation is resident inCanada, the aggregate of all amounts each of which is a dividend received bythe shareholder on the share before that time, or, where the shareholder is atrust, the aggregate of all amounts each of which is a dividend that would havebeen so received if this Part were read without reference to section 666.”


96. (1) The said Act is amended by inserting, after section 744, the followingsection :

“744.0.1. A dividend shall not be included in the aggregate determinedunder any of paragraphs a to c of section 744 where the shareholder referred toin that section establishes that


(a) it was received when the shareholder and persons with whom theshareholder was not dealing at arm’s length did not hold in total more than 5%of the issued shares of any class of the capital stock of the corporation fromwhich the dividend was received ; and

(b) it was received on a share that the shareholder held throughout the 365-day period that ended at the time referred to in section 744.”


97. (1) Section 744.1 of the said Act is repealed.



“744.2. Subject to sections 744.4 and 744.5, a trust shall subtract fromthe amount of any loss, determined without reference to this section, resultingfrom the disposition of a share that is property, other than capital property, ofthe trust, the aggregate of

(a) the aggregate of all amounts each of which is a dividend received bythe trust on the share, to the extent that the amount was not designated undersection 667 in respect of a beneficiary of the trust ; and

(b) the aggregate of all amounts each of which is a dividend received onthe share that was designated under section 666 or 667 by the trust in respectof a beneficiary of the trust.”



“744.2.1. A dividend shall not be included in the aggregate determinedunder paragraph a of section 744.2 where the trust referred to in that sectionestablishes that

(a) it was received when the trust and persons with whom the trust was notdealing at arm’s length did not own in total more than 5% of the issued sharesof any class of the capital stock of the corporation from which the dividendwas received ; and

(b) it was received on a share that the trust owned throughout the 365-dayperiod that ended immediately before the disposition of the share by the trust.


“744.2.2. A dividend shall not be included in the aggregate determinedunder paragraph b of section 744.2 where the trust referred to in that sectionestablishes that

(a) it was received when the trust, the beneficiary and persons with whomthe beneficiary was not dealing at arm’s length did not own in total more than5% of the issued shares of any class of the capital stock of the corporationfrom which the dividend was received ; and

(b) it was received on a share that the trust owned throughout the 365-dayperiod that ended immediately before the disposition of the share by the trust.”


100. (1) Section 744.3 of the said Act is repealed.

(2) In the case provided in section 741 or 742 of the said Act, as replacedby sections 89 and 91, subsection 1 applies in respect of dispositions thatoccur after 26 April 1995, other than









iii. the particular trust where it is a trust described in subparagraph a of thefirst paragraph and in the second paragraph of section 653 of the said Act or in


subparagraph a.1 of the first paragraph of that section 653 in respect of aspouse, the spouse is the beneficiary referred to in subparagraph a and thedisposition occurs before the end of the trust’s third taxation year that beginsafter the spouse’s death, or





(3) In the case provided in section 743 or 744.2 of the said Act, as replacedby sections 93 and 98, subsection 1 applies in respect of dispositions thatoccur after 26 April 1995.

(4) In the case provided in section 744 of the said Act, as replaced bysection 95, subsection 1 applies to taxation years that end after 26 April 1995.



“744.4. The rules set out in sections 741 to 743 and 744.2 do not applyin respect of the disposition of a share by a taxpayer in a taxation year thatbegins after 31 October 1994 where the share is a mark-to-market property forthe year and the taxpayer is a financial institution in the year or where section744.6 applies in respect of the disposition.”




“744.5. In determining whether any of sections 741 to 743 and 744.2apply to reduce a loss of a taxpayer from the disposition of a share, this Partshall be read without reference to paragraph b of sections 741.1, 741.3, 742.2,742.3, 743.1, 744.2.1 and 744.2.2 and subparagraph i of subparagraph c of thethird paragraph of sections 742 and 742.1 where”.



(1) by replacing subparagraph b of the first paragraph by the following :

“(b) the disposition is an actual disposition, the taxpayer did not hold theshare throughout the 365-day period that ended immediately before thedisposition, and the share was a mark-to-market property of the taxpayer for ataxation year that begins after 31 October 1994 and in which the taxpayer wasa financial institution.” ;

(2) by replacing subparagraph 4 of subparagraph ii of subparagraph b ofthe third paragraph by the following :

“(4) a dividend, other than a taxable dividend, received by the taxpayer onthe share ;” ;

(3) by replacing subparagraph ii of subparagraph c of the third paragraphby the following :

“ii. where the taxpayer is a corporation or trust, a loss of the taxpayer on adeemed disposition of the share before the particular time was reduced becauseof section 741, 742, 743 or 744.2, or”.



“744.6.1. A dividend shall not be included in the aggregate determinedunder subparagraph ii of subparagraph b of the third paragraph of section744.6 in respect of a taxpayer referred to in that section unless

(a) the dividend was received when the taxpayer and persons with whomthe taxpayer was not dealing at arm’s length held in total more than 5% of theissued shares of any class of the capital stock of the corporation from whichthe dividend was received, or


(b) the share was not held by the taxpayer throughout the 365-day periodthat ended before the disposition of the share by the taxpayer.”



“745. Subject to the second and third paragraphs, where a share, in thissection referred to as the “new share”, has been acquired in exchange foranother share, in this section referred to as the “old share”, in a transaction towhich any of sections 301, 301.1 and 536 to 555.4 applies, for the purposes ofany of sections 741 to 742.3 in respect of a disposition of the new share, thenew share is deemed to be the same share as the old share.

For the purposes of the first paragraph, any dividend received on the oldshare is deemed for the purposes of sections 741 to 742.3 to have beenreceived on the new share only to the extent of the proportion of the dividendthat the shareholder’s adjusted cost base of the new share immediately afterthe exchange is of the shareholder’s adjusted cost base of all new shares,immediately after the exchange, acquired in exchange for the old share.

For the purposes of the first paragraph, the amount by which a loss from thedisposition of the new share is reduced because of the application of thissection shall not exceed the proportion of the shareholder’s adjusted cost baseof the old share immediately before the exchange that the shareholder’sadjusted cost base of the new share immediately after the exchange is of theshareholder’s adjusted cost base of all new shares, immediately after theexchange, acquired in exchange for the old share.”


106. (1) Section 752.16 of the said Act is amended by replacing “782” by“784”.

(2) Subsection 1 applies to taxation years that begin after 26 April 1995.

107. (1) Section 767 of the said Act, amended by section 68 of chapter 39of the statutes of 2000, is again amended by replacing, in the first paragraph,“subsection 2” by “the second paragraph”.



“776.58. For the purposes of section 776.51, section 497 shall be readwithout reference to the second paragraph thereof.”



109. Section 776.72 of the said Act is amended, in the English text,

(1) by replacing the words “film properties” by the words “film property”in the following provisions :

— the portion of the first paragraph before subparagraph a ;

— subparagrapghs i and ii of subpararaph b of the first paragraph ;

(2) by replacing, in the portion of the first paragraph before subparagrapha,the words “in computing income” by the words “in computing the individual’sincome” ;

(3) by replacing, in subparagraph a of the first paragraph, the words “theaggregate of the amounts” by the words “the aggregate of all amounts” ;

(4) by replacing, in the second paragraph, the words “in computing income”by the words “in computing its income”.



“780. Notwithstanding section 782 and paragraphs c and d of the firstparagraph of section 784, where at any time a taxpayer is discharged absolutelyfrom bankruptcy, the following rules apply :” ;


“(b) in computing the taxpayer’s tax otherwise payable for any taxationyear that ends after that time, no amount shall be deducted under ChapterI.0.2.1 of Title I of Book V in respect of a gift made before the day on whichthe taxpayer became bankrupt, under section 752.0.18.10 for tuition fees andexamination fees paid in respect of a taxation year that ended before that time,or under section 752.12 in respect of a taxation year that ended before thattime.”

(2) Subsection 1 applies in respect of bankruptcies that occur after 26 April1995. However, where paragraph b of section 780 of the said Act, enacted byparagraph 2 of subsection 1, applies to taxation years that end before 1 January1997, it shall be read as follows :

“(b) in computing the taxpayer’s tax otherwise payable for any taxationyear that ends after that time, no amount shall be deducted under ChapterI.0.2.1 of Title I of Book V in respect of a gift made before the day on whichthe taxpayer became bankrupt, or under section 752.12 in respect of a taxationyear that ended before that time.”



(1) by replacing paragraph a by the following :

“(a) in Book IV, except those permitted by section 725.2 or sections 725.3to 725.5 or by Title VI.5 in respect of an amount included in computingincome under this section for the year and those permitted by sections 727 to737 in respect of a loss of the individual for any year that ended before theindividual was discharged absolutely from bankruptcy ;” ;


“(b) in Chapters I.0.1, I.0.2, I.0.3 and I.0.4 of Title I of Book V ;” ;

(3) by inserting, after paragraph b, the following paragraph :

“(b.0.1) in Chapter I.0.2.1 of Title I of Book V in respect of a gift made bythe individual on or after the day the individual became bankrupt.”

(2) Subsection 1 applies in respect of bankruptcies that occur after 26 April1995.

112. (1) Section 784 of the said Act is amended by replacingsubparagraphsc and d of the first paragraph by the following :

“(c) in computing the individual’s taxable income for the year, the individualwas not entitled to deduct an amount under section 725.2 or sections 725.3 to725.5 or under Title VI.5 of Book IV in respect of an amount included incomputing income under section 782, or an amount under sections 727 to737 ; and

“(d) in computing the individual’s tax payable for the year, the individualwas not entitled to deduct an amount under Chapter I.0.2.1 of Title I ofBook V in respect of a gift made before the day the individual becamebankrupt, to take into account in computing a deduction under section752.0.18.10 any tuition fees or examination fees paid in respect of a yearpreceding the year in respect of which the return is filed, or to deduct anamount under section 752.12.”

(2) Subsection 1 applies in respect of bankruptcies that occur after 26 April1995. However, where subparagraph d of the first paragraph of section 784 ofthe said Act, enacted by subsection 1, applies to a taxation year that endedbefore 1 January 1997, it shall be read as follows :

“(d) in computing the individual’s tax payable for the year, the individualwas not entitled to deduct an amount under Chapter I.0.2.1 of Title I of BookV in respect of a gift made before the day the individual became bankrupt, orto deduct an amount under section 752.12.”


113. (1) Section 785.4 of the said Act, amended by section 293 of chapter 5of the statutes of 2000, is again amended by replacing paragraphb of thedefinition of “qualifying exchanges” in the first paragraph by the following :

“(b) no person disposing of shares in the transferor to the transferor withinthat 60-day period, otherwise than pursuant to the exercise of a statutory rightof dissent, receives any consideration for the shares other than units of thetransferee, and ;”.

(2) Subsection 1 has effect from 1 July 1994.


(1) by inserting, after paragraph m, the following paragraph :

“(m.1) where the transferor is a mutual fund corporation, the followingrules apply :

i. for the purposes of section 1118, the transferor is deemed in respect ofany share disposed of in accordance with paragraph j to be a mutual fundcorporation at the time of the disposition, and

ii. for the purposes of Part IV, the transferor’s taxation year that, but forthis paragraph, would have included the transfer time is deemed to have endedimmediately before the transfer time and nothing in this paragraph shall affectthe computation of any amount determined under this Part ;” ;

(2) by replacing paragraph n by the following :

“(n) subject to subparagraph i of paragraph m.1, the transferor is,notwithstanding sections 1117 and 1120, deemed to be neither a mutual fundcorporation nor a mutual fund trust for taxation years beginning after thetransfer time.”

(2) Subsection 1 has effect from 1 July 1994. However, where paragraphsm.1 and n of section 785.5 of the said Act, enacted by subsection 1, applybefore 30 October 1996, they shall be read with the words “sociétéd’investissement à capital variable” and “fiducie de fonds commun deplacements” replaced by the words “corporation de fonds mutuels” and “fiduciede fonds mutuels”, respectively, wherever they appear in the French text.

115. (1) Section 785.6 of the said Act is amended by replacing, in thefourth paragraph, “785.5” by “785.4”.

(2) Subsection 1 applies in respect of transfers that occur after 25 March1997.

116. (1) Section 805 of the said Act is amended, in subparagraph a of thefirst paragraph, by inserting, after the words “Her Majesty in right of aprovince”, “, other than Québec,”.



117. (1) Section 851.22.1 of the said Act is amended by replacing thedefinition of “specified debt obligation” in the first paragraph by the following :

““specified debt obligation” of a taxpayer means the interest held by thetaxpayer in a loan, bond, debenture, note, obligation secured by mortgage,agreement of sale or any other similar indebtedness, or a debt obligation,where the taxpayer purchased the interest, other than an interest in

(a) an income bond, an income debenture, a small business bond, adevelopment bond or a prescribed property ; or

(b) an instrument issued by or made with a person to whom the taxpayer isrelated or with whom the taxpayer does not otherwise deal at arm’s length, orin which the taxpayer has a significant interest.”


118. (1) Section 851.22.4 of the said Act is amended by replacing theportion before paragraph a by the following :

“851.22.4. Subject to sections 851.22.5 and 851.22.5.1, where ataxpayer that is, in a taxation year, a financial institution holds a specified debtobligation at any time in the year, the following rules apply :”.





“851.22.4.1. Subject to section 851.22.5, where a taxpayer who holdsa specified debt obligation at any time in a particular taxation year in whichthe taxpayer is a financial institution has not included, in computing thetaxpayer’s income for a preceding taxation year, all or part of an amountrequired by section 92 or paragraph a of section 851.22.4 to be so included inrespect of the obligation, that amount or that part of the amount shall beincluded by the taxpayer in computing the taxpayer’s income for the particularyear, to the extent that it was not included in computing the taxpayer’s incomefor a preceding taxation year.”




“851.22.5.1.Section 851.22.4 does not apply to a taxpayer in respectof a specified debt obligation for the part of a taxation year throughout whichthe obligation is impaired where an amount in respect of the obligation isdeductible because of paragraph b of section 140 in computing the taxpayer’sincome for the year.”




121. (1) Section 851.22.6 of the said Act is amended by replacing, in thesecond paragraph, the words “This division” by the words “This chapter”.


122. (1) Section 851.22.7 of the said Act is amended by replacing paragraph bof the definition of “tax basis” by the following :

“(b) an amount included under section 92, 123 or 851.22.4.1 or paragraph aof section 851.22.4 in respect of the obligation in computing the taxpayer’sincome for a taxation year that began before the particular time ;”.


123. (1) Section 851.22.8 of the said Act is amended by replacing paragraph bby the following :

“(b) the amount of a payment received by the taxpayer under the obligationat or before the particular time, other than a fee or similar payment and theproceeds of disposition of the obligation ;”.


124. (1) Section 851.22.9 of the said Act is amended by replacingsubparagraph c of the second paragraph by the following :

“(c) C is the taxpayer’s transition amount in respect of the disposition ofthe obligation.”


125. (1) Section 851.22.10 of the said Act is amended by replacingparagraph a by the following :


“(a) except as provided by this division and by paragraph d of section484.12, no amount shall be included or deducted in respect of the dispositionin computing the taxpayer’s income ; and”.


126. (1) Section 851.22.11 of the said Act is amended by replacingparagraphs a to d by the following :

“(a) where the transition amount in respect of the disposition of theobligation is positive, it shall be included in computing the taxpayer’s incomefor the year ;

“(b) where the transition amount in respect of the disposition of theobligation is negative, such transition amount expressed as a positive numbershall be deducted in computing the taxpayer’s income for the year ;

“(c) where the taxpayer has a gain from the disposition of the obligation,there shall be included in computing the taxpayer’s income for the year thecurrent amount of the gain and, in computing the taxpayer’s income for eachtaxation year that ends on or after the day of disposition the amount allocated,in accordance with prescribed rules, to the year in respect of the residualportion of the gain ; and

“(d) where the taxpayer has a loss from the disposition of the obligation,there shall be deducted in computing the taxpayer’s income for the year thecurrent amount of the loss and, in computing the taxpayer’s income for eachtaxation year that ends on or after the day of disposition the amount allocated,in accordance with prescribed rules, to the year in respect of the residualportion of the loss.”



“851.22.12.For the purposes of section 851.22.11 and this section,

(a) the current amount of a taxpayer’s gain or loss from the disposition of aspecified debt obligation is

i. where the taxpayer has a gain from the disposition of the obligation, thepart of the gain that is reasonably attributable to a material increase in theprobability, or perceived probability, that the debtor will make all payments asrequired by the obligation, and

ii. where the taxpayer has a loss from the disposition of the obligation, thenegative amount that the taxpayer claims not exceeding in magnitude the partof the loss that is reasonably attributable to a default by the debtor or amaterial decrease in the probability, or perceived probability, that the debtorwill make all payments as required by the obligation ; and


(b) the residual portion of a taxpayer’s gain or loss from the disposition ofa specified debt obligation is the amount by which the gain or loss exceeds thecurrent amount of the gain or loss.”


128. (1) Section 851.22.13 of the said Act is amended

(1) by replacing subparagraphs b and c of the first paragraph by thefollowing :

“(b) there shall be included in computing the taxpayer’s income for theyear the amount by which the taxpayer’s proceeds of disposition exceed thetax basis of the obligation to the taxpayer immediately before the disposition ;and

“(c) there shall be deducted in computing the taxpayer’s income for theyear the amount by which the tax basis of the obligation to the taxpayerimmediately before the disposition exceeds the taxpayer’s proceeds ofdisposition.” ;

(2) by replacing subparagraph b of the second paragraph by the following :

“(b) the disposition occurred before 1 January 1995, after 31 December1994 in connection with the transfer of all or part of a business of the taxpayerto a person or partnership, because of paragraph c of section 851.22.23, orbefore 1 January 1996 where the taxpayer, other than a life insurancecorporation, elects to have this section apply by notifying the Minister ofRevenue in writing on or before the taxpayer’s filing-due date for the taxpayer’staxation year that includes 23 May 2001.” ;

(3) by adding, after the second paragraph, the following paragraph :

“Where a taxpayer elects under subparagraph b of the second paragraph,the Minister shall, for the purposes of Part I and notwithstanding sections1010 to 1011, make such assessment or reassessment of the taxpayer’s tax,interest and penalties as is necessary for any taxation year to give effect to theelection.”


129. (1) The said Act is amended by inserting, after section 851.22.13,the following sections :

“851.22.13.1.Notwithstanding section 175.1.1, where a taxpayer thatholds a specified debt obligation receives a penalty or bonus because of therepayment before maturity of all or part of the principal amount of the debtobligation, the payment is deemed to be received by the taxpayer as proceedsof disposition of the obligation.


“851.22.13.2.For the purposes of this division, where a taxpayerreceives a payment, other than proceeds of disposition, under a specified debtobligation on or after the disposition of the obligation, the payment is deemednot to have been so received at that time but to have been so receivedimmediately before the disposition.”


130. (1) Sections 851.22.18 to 851.22.20 of the said Act are replaced bythe following :

“851.22.18.Where a taxpayer deducts an amount under section851.22.17 in computing the taxpayer’s income, there shall be included incomputing the taxpayer’s income for each taxation year that begins before1 January 1999 and ends after 30 October 1994 the aggregate of all amountsprescribed for the year.

“851.22.19.Such amount as a taxpayer elects, not exceeding aprescribed amount in respect of capital properties disposed of by the taxpayerbecause of section 851.22.15, is deemed to be an allowable capital loss of thetaxpayer for its taxation year that includes 31 October 1994 from the dispositionof property or, where the taxpayer was not resident in Canada at any time inthe year, from the disposition of taxable Québec property.

“851.22.20.A taxpayer that elects an amount under section 851.22.19is deemed, for each taxation year that begins before 1 January 1999 and endsafter 30 October 1994, to have a taxable capital gain for the year from thedisposition of property or, where the taxpayer was not resident in Canada atany time in the year, from the disposition of taxable Québec property equal tothe aggregate of all amounts prescribed for the year.”

(2) Subsection 1 applies to taxation years that end after 30 October 1994.

131. (1) The said Act is amended by inserting, after section 851.22.28,the following sections :

“851.22.29.A taxpayer that is a financial institution in its first taxationyear that ends after 22 February 1994, may elect, by notifying the Minister inwriting on or before the taxpayer’s filing-due date for the taxpayer’s taxationyear that includes 23 May 2001 or, where that period has expired, within90 days after the day on which a notice of assessment of tax payable under thisPart for the year, notification that no tax is payable under this Part for the yearor notification that an election made by the taxpayer under this section isdeemed by section 851.22.30 or 851.22.31 not to have been made is mailed tothe taxpayer, that

(a) each property of the taxpayer that is a property described in the secondparagraph is deemed to have been disposed of by the taxpayer at the end of thetaxpayer’s last taxation year that ended before 23 February 1994, in this


section referred to as the “particular time”, for proceeds of disposition equalto, and to have been reacquired by the taxpayer immediately after the particulartime at a cost equal to, the lesser of

i. the fair market value of the property at the particular time, and

ii. the greater of the adjusted cost base to the taxpayer of the propertyimmediately before the particular time and the amount designated by thetaxpayer in the election in respect of the property ;

(b) each property of the taxpayer that is a property described in the thirdparagraph is deemed to have been disposed of by the taxpayer at the particulartime for proceeds of disposition equal to, and to have been reacquired by thetaxpayer immediately after the particular time at a cost equal to, the greater of

i. the fair market value of the property at the particular time, and

ii. the lesser of the adjusted cost base to the taxpayer of the propertyimmediately before the particular time and the amount designated by thetaxpayer in the election in respect of the property.

A property to which subparagraph a of the first paragraph refers

(a) was a capital property, other than a depreciable property, of the taxpayerat the particular time ;

(b) was a mark-to-market property for, or a specified debt obligation in, thetaxpayer’s first taxation year that begins after the particular time ;

(c) had a fair market value at the particular time greater than its adjustedcost base to the taxpayer at that time ; and

(d) is designated by the taxpayer in the election.

A property to which subparagraph b of the first paragraph refers

(a) was a capital property, other than a depreciable property, of the taxpayerat the particular time ;

(b) was not a mark-to-market property for, or a specified debt obligationin, the taxpayer’s first taxation year that begins after the particular time ;

(c) had an adjusted cost base to the taxpayer at the particular time greaterthan its fair market value at that time ; and

(d) is designated by the taxpayer in the election.

Where a taxpayer elects under this section, the Minister shall, for thepurposes of Part I and notwithstanding sections 1010 to 1011, make such


assessment or reassessment of the taxpayer’s tax, interest and penalties as isnecessary for the taxpayer’s last taxation year that ended before 23 February1994 to give effect to the election.

“851.22.30.Where a taxpayer has made an election under section851.22.29 in which a property was designated under subparagraph d of thesecond paragraph of that section, the election is deemed not to have beenmade where the amount that would be the taxpayer’s taxable capital gainsfrom dispositions of property for the taxpayer’s last taxation year that endedbefore 23 February 1994, if this section and section 851.22.31 did not apply,exceeds the aggregate of

(a) the amount that would be the taxpayer’s allowable capital losses for theyear from dispositions of property if this section and section 851.22.31 did notapply ;

(b) the maximum amount that would have been deductible in computingthe taxpayer’s taxable income for the year in respect of the taxpayer’s netcapital losses for preceding taxation years if there were sufficient taxablecapital gains for the year from dispositions of property ; and

(c) the amount by which the amount that would be the taxpayer’s taxablecapital gains for the taxpayer’s last taxation year that ended before 23 February1994 from dispositions of property if no election were made under section851.22.29 exceeds the aggregate of

i. the amount that would be the taxpayer’s allowable capital losses for theyear from dispositions of property if no election were made under section851.22.29, and

ii. the maximum amount that would be deductible in computing thetaxpayer’s taxable income for the year in respect of the taxpayer’s net capitallosses for preceding taxation years if no election were made under section851.22.29.

“851.22.31.Where a taxpayer has made an election under section851.22.29 in which a property was designated under subparagraph d of thethird paragraph of that section, the election is deemed not to have been madewhere

(a) the aggregate of the amounts determined under paragraphs a and b ofsection 851.22.30 in respect of the taxpayer exceeds the amount that would bethe taxpayer’s taxable capital gains from dispositions of property for thetaxpayer’s last taxation year that ended before 23 February 1994, if thissection and section 851.22.30 did not apply ; or

(b) the aggregate of all amounts each of which would, if this section didnot apply, be the taxpayer’s allowable capital loss for the taxpayer’s lasttaxation year that ended before 23 February 1994 from the deemed disposition


of the property under subparagraph b of the first paragraph of section 851.22.29exceeds the total of all amounts each of which is the taxpayer’s taxable capitalgain for the year from the deemed disposition of the property undersubparagraph a of the first paragraph of section 851.22.29.”


132. (1) The said Act is amended by inserting, after section 851.37, thefollowing :

“TITLE VIII

“COST OF A TAX SHELTER INVESTMENT

“CHAPTER I

“DEFINITIONS AND GENERAL PROVISIONS

“851.38. In this Title,

“expenditure” means an outlay or expense or the cost or capital cost of aproperty ;

“limited partner” has the meaning that would be assigned by section 613.6if that section were read without reference to “if the member’s partnershipinterest is not an exempt interest, within the meaning assigned by section613.7, at that time and” ;

“limited-recourse amount” means the unpaid principal amount of anyindebtedness for which recourse is limited, either immediately or in the futureand either absolutely or contingently ;

“taxpayer” includes a partnership ;

“tax shelter investment” means

(a) a property that is a tax shelter for the purposes of section 1079.1 ; or

(b) a taxpayer’s interest in a partnership where

i. an interest in the taxpayer is a tax shelter investment and the taxpayer’spartnership interest would be a tax shelter investment if

(1) this Act were read without reference to this paragraph and to “, havingregard to statements or representations made or proposed to be made inconnection with the property,” in the definition of “tax shelter” in the firstparagraph of section 1079.1, and


(2) the references, in subparagraphs a and b of the second paragraph ofsection 1079.1, to “represented” and to “is represented” were read as “that canreasonably be expected” and “can reasonably be expected”, respectively,

ii. another interest in the partnership is a tax shelter investment, or

iii. the taxpayer’s interest in the partnership entitles the taxpayer, directlyor indirectly, to a share of the income or loss of a particular partnership where

(1) another taxpayer holding a partnership interest is entitled, directly orindirectly, to a share of the income or loss of the particular partnership, and

(2) that other taxpayer’s partnership interest is a tax shelter investment.

“851.39. For the purposes of this Title, an at-risk adjustment in respectof an expenditure of a particular taxpayer, other than the cost of a partnershipinterest to which sections 613.2 to 613.4 apply, is, subject to the secondparagraph, any amount or benefit that the particular taxpayer, or anothertaxpayer not dealing at arm’s length with the particular taxpayer, is entitled,either immediately or in the future and either absolutely or contingently, toreceive or to obtain, whether by way of reimbursement, compensation, revenueguarantee, proceeds of disposition, loan or any other form of indebtedness, orin any other form or manner whatever, granted or to be granted for the purposeof reducing the impact, in whole or in part, of

(a) any loss that the taxpayer may sustain in respect of the expenditure ; or

(b) where the expenditure is the cost or capital cost of a property, any lossfrom the holding or disposition of the property.

An at-risk adjustment does not include an amount or benefit to the extentthat

(a) the amount or benefit is, in respect of the taxpayer, referred to inparagraph e of section 399, paragraph h of section 412 or paragraph e ofsection 418.6 ; or

(b) the entitlement to the amount or benefit arises

i. because of a contract of insurance with an insurance corporation dealingat arm’s length with the taxpayer, and, where the expenditure is the cost of aninterest in a partnership, with each member of the partnership, under whichthe taxpayer is insured against any claim arising as a result of a liabilityincurred in the ordinary course of carrying on the business of the taxpayer orthe partnership,

ii. as a consequence of the death of the taxpayer,


iii. in respect of an amount not included in the expenditure, determinedwithout reference to paragraph b of section 851.41, or

iv. by reason of an excluded obligation, as defined in the regulations madeunder section 359.1, in relation to a share issued to the taxpayer or, where theexpenditure is the cost of an interest in a partnership, to the partnership.

“851.40. For the purposes of section 851.39,

(a) the amount or benefit to which a taxpayer is at any time entitled andthat is provided by way of an agreement or other arrangement under which thetaxpayer has a right, either immediately or in the future and either absolutelyor contingently, otherwise than as a consequence of the death of the taxpayer,to acquire property shall not be considered to be less than the fair market valueof the property at that time ; and

(b) the amount or benefit to which a taxpayer is at any time entitled andthat is provided by way of a guarantee, security or similar covenant in respectof any loan or other obligation of the taxpayer shall not be considered to beless than the aggregate of the unpaid amount of the loan or obligation at thattime and all other amounts outstanding in respect of the loan or obligation atthat time.

“CHAPTER II

“COMPUTATION OF THE COST OF A TAX SHELTER INVESTMENT

“851.41. Notwithstanding any other provision of this Part, the amountof any expenditure that is a taxpayer’s tax shelter investment, the cost orcapital cost of such tax shelter or the amount of any expenditure of a taxpayeran interest in which is a tax shelter investment, shall be reduced, whereapplicable, to the amount by which the amount of the taxpayer’s expenditureotherwise determined exceeds the aggregate of

(a) any limited-recourse amount of the taxpayer and of any other taxpayernot dealing at arm’s length with the taxpayer that may reasonably be consideredto relate to the expenditure ;

(b) the taxpayer’s at-risk adjustment in respect of the expenditure ; and

(c) each amount that is a limited-recourse amount, or an at-risk adjustment,that may reasonably be considered to relate to the expenditure and that isdetermined under this Title when this Title is applied to any other taxpayerwho deals at arm’s length with and holds, directly or indirectly, an interest inthe taxpayer.

“851.42. For the purposes of this Title, the unpaid principal of anindebtedness is deemed to be a limited-recourse amount unless


(a) at the time the indebtedness was incurred, bona fide arrangements,evidenced in writing, were made for repayment by the debtor of the indebtednessand all interest on the indebtedness within a reasonable period not exceeding10 years ;

(b) the indebtedness bears interest at a rate equal to or greater than thelesser of

i. the prescribed rate of interest in effect at the time the indebtedness wasincurred, and

ii. the prescribed rate of interest applicable during the term of theindebtedness ; and

(c) the interest is payable at least annually and is paid in respect of theindebtedness by the debtor not later than 60 days after the end of each taxationyear of the debtor that ends in the period referred to in paragraph a.

“851.43. For the purposes of this Title, the unpaid principal of anindebtedness is deemed to be a limited-recourse amount of a taxpayer that is apartnership, where the recourse against any member of the partnership inrespect of the indebtedness is limited, either immediately or in the future andeither absolutely or contingently.

“851.44. Where at any time a taxpayer has paid an amount, in thissection referred to as the “repaid amount”, on account of the principal amountof an indebtedness that was, before that time, the unpaid principal amount of aloan or any other form of indebtedness in respect of an expenditure of thetaxpayer to which the first paragraph of section 851.39 applies, in this sectionreferred to as the “former amount or benefit”, the following rules apply :

(a) at all times before that time, the former amount or benefit is consideredto have been an amount or benefit referred to in the first paragraph of section851.39 in respect of the taxpayer ; and

(b) subject to section 851.41, the expenditure is deemed to have been madeor incurred at that time by the payment of, and to the extent of, the repaidamount.

“851.45. Where at any time a taxpayer has paid an amount, in thissection referred to as the “repaid amount”, on account of the principal amountof an indebtedness that was, before that time, a limited-recourse amount, inthis section referred to as the “former limited-recourse indebtedness”, relatingto an expenditure of the taxpayer, the following rules apply :

(a) at all times before that time, the former limited-recourse indebtednessis considered to have been a limited-recourse amount ; and


(b) subject to section 851.41, the expenditure is deemed to have been madeor incurred at that time by the payment of, and to the extent of, the repaidamount.

“851.46. Sections 851.42 and 851.43 do not apply to an indebtednessthe principal of which is repaid by a taxpayer not later than 60 days after theindebtedness was incurred and that would otherwise be considered to be alimited-recourse amount solely because of the application of any of thosesections unless

(a) any portion of the repayment is made with a limited-recourse amount ;or

(b) the repayment may reasonably be considered to be part of a series ofindebtedness and repayments that ends more than 60 days after the indebtednesswas incurred.

“851.47. For the purposes of paragraph a of section 851.42, a debtor isdeemed not to have made arrangements to repay an indebtedness within10 years where the debtor’s arrangement to repay can reasonably be consideredto be part of a series of indebtedness and repayments that ends more than10 years after it begins.

“CHAPTER III

“ADMINISTRATION

“851.48. For the purposes of this Title, the unpaid principal of anindebtedness that relates to a taxpayer’s expenditure is deemed to be a limited-recourse amount relating to the expenditure, where it may reasonably beconsidered that information relating to the indebtedness is available outsideCanada and the Minister is not satisfied that the unpaid principal of theindebtedness is not a limited-recourse amount unless

(a) the information is provided to the Minister ; or

(b) the information is located in a country with which the Government ofQuébec has entered into a tax agreement that has force of law in Québec andincludes a provision under which the Minister can obtain the information.

“851.49. For the purposes of this Title, a taxpayer is deemed not to bedealing at arm’s length with another taxpayer where it may reasonably beconsidered that information relating to whether the taxpayer and the othertaxpayer are not dealing with each other at arm’s length is available outsideCanada and the Minister is not satisfied that the taxpayer is dealing at arm’slength with the other taxpayer unless

(a) the information is provided to the Minister ; or


(b) the information is located in a country with which the Government ofQuébec has entered into a tax agreement that has force of law in Québec andincludes a provision under which the Minister can obtain the information.

“851.50. Notwithstanding section 1010, the Minister may, to giveeffect to the provisions of this Title, in respect of a taxpayer, redetermine thetax, interest and penalties payable under this Part and make a reassessment oran additional assessment, as the case may be,

(a) within thirteen years after the later of the day of mailing of a notice ofan original assessment or of a notification that no tax is payable for a taxationyear in which an indebtedness that is a limited-recourse amount arose or theday on which a fiscal return for the taxation year is filed ;

(b) within fourteen years after the day referred to in paragraph a if, at theend of the taxation year concerned, the taxpayer is a mutual fund trust or acorporation other than a Canadian controlled private corporation.”

(2) Subsection 1 applies, subject to subsections 3 to 7, in respect ofproperty acquired and of outlays and expenses made or incurred by a taxpayerafter 30 November 1994.

(3) Subsection 1 does not apply where

(1) the property was acquired, or the outlay or expense was made orincurred, before 1 January 1995 pursuant to an agreement in writing made bythe taxpayer before 1 December 1994, or the property is

(a) a prescribed film production within the meaning of section 613.3R1 ofthe Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1), asit read before its repeal, where

i. the principal photography of the production, or, in the case of a productionthat is a television series, one episode of the series, began before 1 January1995, and

ii. the principal photography of the production was completed before2 March 1995, or

(b) an interest in a partnership, all or substantially all of the property ofwhich is a production referred to in subparagraph a, acquired before 1 January1995 by a taxpayer that is a partnership ;

(2) in the case of an interest that is a tax shelter for which Book X.1 ofPart I of the said Act requires an identification number to be obtained, anidentification number was obtained before 1 December 1994 ; and

(3) there is no agreement or other arrangement under which the taxpayer’sobligations in respect of the interest can be changed, reduced or waived if


there is an amendment to the said Act or if there is an adverse assessmentunder the said Act.

(4) Subsection 1 does not apply in respect of prescribed revenue guaranteeswithin the meaning of section 613.3R1 of the Regulation respecting theTaxation Act, as it read before its repeal, that were granted before 1 January1996.

(5) Paragraph b of section 851.41 of the said Act, enacted by subsection 1,does not apply

(1) to property acquired, or outlays or expenses made or incurred, by ataxpayer before 27 April 1995,

(2) to property acquired, or outlays or expenses made or incurred, by ataxpayer before 1 January 1996 pursuant to a particular agreement in writingmade by the taxpayer before 27 April 1995 where the following conditions aremet :

(a) in the case of a property that is a tax shelter for which Book X.1 ofPart I of the said Act requires an identification number to be obtained, anidentification number was obtained before 27 April 1995, and

(b) there is no agreement or other arrangement under which the taxpayer’sobligations under the particular agreement can be changed, reduced or waivedif there is an amendment to the said Act or if there is an adverse assessmentunder the said Act.

(6) Paragraph a of section 851.42 of the said Act, enacted by subsection 1,shall be read without reference to “not exceeding 10 years” where

(1) the indebtedness arises

(a) pursuant to an agreement in writing made by the taxpayer before27 April 1995,

(b) before 1 January 1996, in respect of the acquisition of a prescribed filmproduction within the meaning of section 613.3R1 of the Regulation respectingthe Taxation Act, as it read before its repeal, an interest in a partnership all orsubstantially all of the property of which is such a film production, in thissubparagraph referred to as the “particular partnership”, or an interest in apartnership all or substantially all of the property of which is an interest in oneor more particular partnerships, where

i. the principal photography of the production, or, in the case of a productionthat is a television series, one episode of the series, began before 1 January1996, and


ii. the principal photography of the production was completed before1 March 1996, or

(c) before 1 July 1995 pursuant to the terms of a document that is a finalprospectus, preliminary prospectus or registration statement filed before27 April 1995 with a public authority in Canada and in accordance with thesecurities legislation of Canada or of any province and, where required bylaw, accepted for filing by the public authority, and the funds so raised wereexpended before 1 January 1996 on expenditures contemplated by thedocument, or pursuant to the terms of an offering memorandum distributed aspart of an offering of securities where







(a) in the case of an interest to which subparagraphs a and c ofsubparagraph 1 apply that is a tax shelter for which Book X.1 of Part I of thesaid Act requires an identification number to be obtained, an identificationnumber was obtained before 27 April 1995, and


(7) Section 851.43 of the said Act, enacted by subsection 1, does not applyto a taxpayer in respect of an indebtedness

(a) where the indebtedness arose, and is related to property acquired, oroutlays or expenses made or incurred, by the taxpayer, before 27 April 1995,nor

(b) where the indebtedness arose, and is related to property acquired, oroutlays or expenses made or incurred, by the taxpayer, before 1 January 1996pursuant to a particular agreement in writing made by the taxpayer before


27 April 1995 and there is no agreement or other arrangement under which thetaxpayer’s obligations under the particular agreement can be changed, reducedor waived if there is an amendment to the said Act or if there is an adverseassessment under the said Act.

133. (1) The said Act is amended by inserting, after section 851.50,enacted by section 132 of chapter 7 of the statutes of 2001, the following :

“TITLE IX

“LOWER ST. LAWRENCE PILOTS’ PENSION PLAN

“851.51. For the purposes of this Title,

“Authority” means the Laurentian Pilotage Authority established bysubsection 1 of section 3 of the Pilotage Act (Revised Statutes of Canada,1985, chapter P-14) ;

“CPBSL” means the Corporation of the Lower St. Lawrence Pilotsestablished by letters patent under Part II of the Canada Corporations Act,chapter 53 of the Revised Statutes of Canada, 1952, amended by chapter 52 ofthe Statutes of Canada, 1964-65, a body corporate contracting with the Authorityfor the services of pilots under the Pilotage Act, or any successor of theCorporation that carries on similar functions ;

“CPHQ” means the Corporation of Pilots for and below the Harbour ofQuebec, established by chapter 123 of the Statutes of the Province of Canada,1860 (23 Vict., c. 123) ;

“eligible pilot” means a person who became a member of the CPHQ andwas licensed by the Authority as a pilot before 1 January 1994, or who, on31 December 1993, was an apprentice pilot and who, during 1994, became amember of the CPHQ and was licensed by the Authority as a pilot ;

“fund” means the fund established by chapter 12 of the Statutes of theProvince of Lower Canada, 1805 (45 George III, c. 12) and continued bychapter 114 of the Statutes of the Province of Canada, 1848-49 (12 Vict.,c. 114), as amended ;

“pension plan” means the plan established by the CPHQ for theadministration of the fund ;

“Société” means the general partnership composed of the members of theCPBSL and called Les Pilotes du Bas Saint-Laurent, or its successor, andincludes any predecessor of the Société that carried on similar functions onbehalf of those members.

“851.52. For the purposes of Title VI.0.1 of Book VII, any amountpaid to the fund by the CPBSL is deemed to be a contribution made by theCPBSL as an employer and not by an eligible pilot.


“851.53. For the purposes of paragraph c.1 of section 998, the CPHQis deemed to have been incorporated solely for the administration of a registeredpension plan and to have operated at all times solely for that purpose.

“851.54. For the purposes of this Part, sums paid into the fund by theCPBSL for any taxation year in respect of which the pension plan is aregistered pension plan shall not be included in the income of an eligible pilotor in the income of the Société.”


134. (1) Section 864 of the said Act is amended by replacing, insubparagraph b of the second paragraph, “subsection 2” by “the secondparagraph”.


135. (1) Section 890.6.1 of the said Act is amended by replacingsubparagraph a of the first paragraph by the following :

“(a) is not a contribution referred to in paragraph 4, 5 or 6 of section 6804of regulations made under the Income Tax Act (Revised Statutes of Canada,1985, chapter 1, 5th Supplement) ; and”.

(2) Subsection 1 has effect from 9 October 1986. However, wheresubparagraph a of the first paragraph of section 890.6.1 of the said Act,enacted by subsection 1, applies before 20 June 1991, the French text thereofshall be read with the word “cotisation” replaced by the word “contribution”.

136. (1) Section 985 of the said Act, amended by section 229 of chapter 5of the statutes of 2000, is again amended

(1) by inserting, in subparagraphs a and b of the first paragraph, after thewords “Her Majesty in right of Canada or a province”, “, other than Québec” ;

(2) by inserting, in subparagraph i of paragraph d of the first paragraph andin the second paragraph, after the words “Her Majesty in right of Canada or aprovince”, “, other than Québec,”.


137. (1) Section 985.0.1 of the said Act, enacted by section 230 of chapter 5of the statutes of 2000, is amended by inserting, after the words “Her Majestyin right of that province”, wherever they appear in paragraph b, “, other thanQuébec,”.



138. (1) Section 1000 of the said Act is amended by replacing subparagraphii of paragraph e of subsection 2 by the following :

“ii. 15 June of the following calendar year if the person is an individualwho carried on a business in the taxation year, unless the expenditures made inthe course of carrying on the business were primarily the cost or capital cost ofa tax shelter within the meaning assigned by section 851.38, or if at any timein the taxation year the person is the spouse of such an individual and theperson and the individual are not living apart at that time, or”.


139. (1) Section 1005 of the said Act, amended by section 118 ofchapter 39 of the statutes of 2000, is again amended by striking out “theamount deemed to be an overpayment under section 760 and”.


140. (1) Section 1010 of the said Act, amended by section 240 of chapter 5of the statutes of 2000, is again amended by adding, after subparagraph v ofparagraph a.1 of subsection 2, the following subparagraph :

“vi. a reassessment of the taxpayer’s tax is required to be made as aconsequence of a transaction involving the taxpayer and a person not residentin Canada with whom the taxpayer was not dealing at arm’s length ;”.

(2) Subsection 1 applies in respect of taxation years for which the periodreferred to in paragraph a or a.0.1 of subsection 2 of section 1010 for whichthe Minister of Revenue may make any assessment, reassessment or additionalassessment has not expired on 16 October 1997.

141. (1) Section 1028 of the said Act, amended by section 120 ofchapter 39 of the statutes of 2000, is again amended by replacing “Where acorporation has held out the prospect that it will make allocations in proportionto patronage to its customers of a taxation year as described in sections 786 to796” by “Where in a taxation year a corporation has held out the prospect thatit will pay patronage dividends to its customers as described in sections 786 to796”.


142. (1) Section 1029.8.5.1 of the said Act is amended by replacingsubparagraphs i to iii of paragraph g by the following :

“i. the State or Her Majesty in right of Canada or a province, other thanQuébec,

“ii. a mandatary of the State or of Her Majesty in right of Canada or aprovince, other than Québec,


“iii. a corporation, commission or association that is controlled, directly orindirectly in any manner whatever, by the State or Her Majesty in right ofCanada or a province, other than Québec, or by a mandatary of the State or ofHer Majesty in right of Canada or a province, other than Québec, or”.


143. (1) Section 1029.8.15.1 of the said Act is amended by replacingsubparagraphs i to iii of paragraph g by the following :

“i. the State or Her Majesty in right of Canada or a province, other thanQuébec,

“ii. a mandatary of the State or of Her Majesty in right of Canada or aprovince, other than Québec,

“iii. a corporation, commission or association that is controlled, directly orindirectly in any manner whatever, by the State or Her Majesty in right ofCanada or a province, other than Québec, or by a mandatary of the State or ofHer Majesty in right of Canada or a province, other than Québec, or”.


144. (1) Section 1029.8.34 of the said Act, amended by section 255 ofchapter 5 of the statutes of 2000 and by section 143 of chapter 39 of thestatutes of 2000, is again amended

(1) by replacing subparagraph ii of subparagraph a of the fifth paragraphby the following :

“ii. 10% of the aggregate of all production costs, excluding the costsreferred to in subparagraph i and the costs relating to the script, to development,to the producer, to the production and to the stars, and the post-productioncosts for the property ;” ;

(2) by striking out the words “to do so” in the following provisions :

— subparagraph 2 of subparagraph i of paragraph a of the definition of“qualified computer-aided special effects and animation expenditure” in thefirst paragraph ;

— subparagraph i of paragraph b of the definition of “qualified computer-aided special effects and animation expenditure” in the first paragraph ;

— subparagraph 2 of subparagraph i of paragraph a of the definition of“qualified labour expenditure” in the first paragraph ;

— subparagraph i of paragraph b of the definition of “qualified labourexpenditure” in the first paragraph ;


— the portion of the third paragraph before paragraph a.

(2) Paragraph 1 of subsection 1 has effect from 19 December 1990, exceptin respect of a taxation year of a taxpayer in respect of which the time limitsprovided for in subsection 2 of section 1010 of the said Act expired before23 June 1998.

(3) Subject to subsection 2 and to Part I of the said Act, the Minister ofRevenue shall, notwithstanding sections 1007, 1010 and 1011 of the said Act,make, pursuant to the said Part I, a determination or redetermination of theamount deemed to have been paid by a corporation under Division II.6 ofChapter III.1 of Title III of Book IX of that Part, and any assessment orreassessment of the interest and penalties of the corporation that are requiredto give effect to paragraph 1 of subsection 1 and subsection 2.

145. (1) Section 1029.8.36.0.0.4 of the said Act, amended by section 257of chapter 5 of the statutes of 2000, is again amended

(1) by striking out paragraph a of the definition of “excluded corporation”in the first paragraph ;

(2) by replacing paragraph c of the definition of “excluded corporation” inthe first paragraph by the following :

“(c) controlled, directly or indirectly in any manner whatever, by one ormore corporations exempt from tax under Book VIII at any time in the year ;or” ;


— subparagraph ii of paragraph a of the definition of “qualified computer-aided special effects and animation expenditure” in the first paragraph ;

— subparagraph ii of paragraph a of the definition of “qualified labourexpenditure” in the first paragraph ;


(2) Paragraphs 1 and 2 of subsection 1 apply to taxation years that end after12 February 1998.

146. (1) Section 1029.8.36.0.3.3 of the said Act, amended by section 258of chapter 5 of the statutes of 2000 and by section 150 of chapter 39 of thestatutes of 2000, is again amended

(1) by replacing, in the English text, the definition of “eligible productionwork” in the first paragraph by the following :


““eligible production work” relating to a property that is a multimedia titlemeans the work to carry out the stages of production of the property from theinitial design to completion of the final version, ready to be commercialized,including activities relating to the writing of the script for the property, thedevelopment of its interactive structure, the purchase and production of itscomponent elements and its computer development, but does not includeactivities relating to pressing, media duplication, promotion, distribution ordissemination ;” ;


— subparagraph ii of paragraph a of the definition of “qualified labourexpenditure” in the first paragraph ;

— paragraph b of the definition of “eligible production costs” in the firstparagraph ;


(2) Paragraph 1 of subsection 1 applies to taxation years that end after9 May 1996.

147. (1) Section 1029.8.36.0.3.8 of the said Act, amended by section 259of chapter 5 of the statutes of 2000 and by section 151 of chapter 39 of thestatutes of 2000, is again amended, in the English text, by replacing thedefinition of “eligible production work” in the first paragraph by the following :

““eligible production work” relating to a property that is a multimedia titlemeans the work to carry out the stages of production of the property from theinitial design to completion of the final version, ready to be commercialized,including activities relating to the writing of the script for the property, thedevelopment of its interactive structure, the purchase and production of itscomponent elements and its computer development, but does not includeactivities relating to pressing, media duplication, promotion, distribution ordissemination ;”.

(2) Subsection 1 applies to taxation years that end after 9 May 1996.

148. Section 1046 of the said Act is replaced by the following :

“1046. Every person who fails to file a fiscal return as required bysection 1002 is liable to a penalty of $10 for each day of default but notexceeding $50.”

149. Section 1049 of the said Act, amended by section 276 of chapter 5 ofthe statutes of 2000 and by section 202 of chapter 39 of the statutes of 2000,is again amended by replacing the portion before subparagraph a of the firstparagraph by the following :


“1049. Every person who, knowingly or under circumstances amountingto gross negligence, has made or has participated in or acquiesced in themaking of, a false statement or omission in a return, certificate, statement oranswer, in this section referred to as a “return”, made or filed in respect of ataxation year for the purposes of this Act, is liable to a penalty equal to thegreater of $100 and 50% of the amount by which”.

150. Section 1049.2.2.6 of the said Act is amended by replacing the firstparagraph by the following :

“1049.2.2.6.The Minister may, where the Minister so decides, staythe imposition of a penalty under any of sections 1049.2.1, 1049.2.2, 1049.2.2.1,1049.2.2.2 and 1049.2.2.5 in respect of a corporation that plans to carry out orhas already carried out a transaction referred to in that section, if the corporationhas applied to the Minister to that effect and undertakes to comply with theconditions set out in section 1049.2.2.7.”

151. Section 1049.2.2.7 of the said Act is replaced by the following :

“1049.2.2.7.The conditions to be complied with by a corporationreferred to in section 1049.2.2.6 are that the corporation must issue shares ofits capital stock that meet the requirement under paragraph c of section 965.7and are not qualifying shares, or that shares of its capital stock must be thesubject of a transaction or operation or a series of transactions or operationswhich, in the opinion of the Minister, can reasonably be believed to beequivalent to the issue of shares of the capital stock of the corporation thatmeet the requirement of paragraph c of section 965.7, for an amount equal toor greater than the amount of the purchase or redemption referred to in thefirst paragraph of section 1049.2.1 or 1049.2.2.1 or an amount determinedunder the second paragraph of section 965.11.9, section 965.11.15 or thesecond paragraph of section 965.11.17, for a transaction referred to in any ofsections 1049.2.2, 1049.2.2.2 and 1049.2.2.5, as the case may be, on or beforethe expiry of a period of two years that begins on the day after the beginning ofthe transaction to which section 1049.2.2.6 refers.”

152. (1) Section 1054 of the said Act is amended by replacing paragraphaby the following :

“(a) such part of one or more capital losses from the disposition of capitalproperties referred to in paragraph a of section 1055, the total of which is notto exceed the excess referred to in that paragraph, as the legal representativeso elects, is deemed, except for the purposes of section 741 and this paragraph,to be capital losses of the deceased taxpayer from the disposition of the capitalproperties by the taxpayer in the taxpayer’s last taxation year and not to becapital losses of the succession from the disposition of those capital properties ;”.

(2) Subsection 1 applies in respect of deaths that occur after 31 December1993. However, where the first taxation year of the succession of an individual,referred to as the “particular taxation year” for the purposes of this subsection,


ended after 26 April 1995 and before 1 January 1997, the succession had acapital loss from the disposition after the particular taxation year and before1 January 1997 of a share of the capital stock of a corporation that was ownedby the individual or the succession on 26 April 1995 and acquired by thesuccession as a consequence of the individual’s death, and the individual’slegal representative so elects in writing by filing the document evidencing theelection with the Minister of Revenue within six months after 23 May 2001,the following rules apply :

(1) the disposition is deemed to have occurred in the particular taxationyear of the succession ;

(2) an election under section 1054 of the said Act, for the purposes ofparagraph a of that section, enacted by subsection 1, for the particular taxationyear is deemed to have been made on time if the document evidencing theelection is filed with the Minister of Revenue within six months after 23 May2001 ; and

(3) an amended fiscal return under Part I of the said Act for the individual’slast taxation year is deemed, for the purposes of section 1054 of the said Act,to have been filed on time if it is filed with the Minister of Revenue within sixmonths after 23 May 2001.

153. (1) Section 1079.1 of the said Act, amended by section 280 ofchapter 5 of the statutes of 2000, is again amended by replacing the definitionof “tax shelter” in the first paragraph by the following :

““tax shelter” means any property, including any right to income, otherthan a flow-through share or a prescribed property, in respect of which it mayreasonably be considered, having regard to statements or representationsmade or proposed to be made in connection with the property, that, if a personwere to acquire an interest in the property, at the end of a particular taxationyear that ends within four years after the day on which the interest is acquired,the amount referred to in the second paragraph would equal or exceed theamount by which the cost to the person of the interest in the property at the endof the particular year, determined without reference to Title VIII of Book VI,would exceed the aggregate of all amounts each of which is the amount of anyprescribed benefit that is expected to be received or enjoyed, directly orindirectly, in respect of the interest in the property by the person or anotherperson with whom the person does not deal at arm’s length ;”.


154. (1) The said Act is amended by inserting, after section 1082.2, thefollowing :


“TITLE I.2

“TRANSFER PRICING

“1082.3. In this Title,

“arm’s length allocation” means, in respect of a transaction, an allocationof profit or loss that would have occurred between the participants in thetransaction if they had been dealing at arm’s length with each other ;

“arm’s length transfer price” means, in respect of a transaction, an amountthat would have been a transfer price in respect of the transaction if theparticipants in the transaction had been dealing at arm’s length with eachother ;

“documentation-due date” for a taxation year of a taxpayer or a fiscalperiod of a partnership means

(a) in the case of a taxpayer, the taxpayer’s filing-due date for the year ; or

(b) in the case of a partnership, the day on or before which an informationreturn is required by section 1086R23.1 of the Regulation respecting theTaxation Act (R.R.Q., 1981, chapter I-3, r.1) to be filed for the fiscal periodor would be required to be so filed if that section applied to the partnership ;

“qualifying cost contribution arrangement” means an arrangement underwhich reasonable efforts are made by the participants in the arrangement toestablish a basis for contributing to, and to contribute on that basis to, the costof producing, developing or acquiring any property, or acquiring or performingany services, in proportion to the benefits which each participant is reasonablyexpected to derive from the property or services, as the case may be, as a resultof the arrangement ;

“tax benefit” means a reduction, avoidance or deferral of tax or otheramount payable under this Act or an increase in a refund of tax or otheramount under this Act ;

“transaction” includes an arrangement or event ;

“transfer price” means, in respect of a transaction, an amount paid orpayable or an amount received or receivable, as the case may be, by aparticipant in the transaction as a price, a rental, a royalty, a premium or otherpayment for, or for the use, production or reproduction of, property or asconsideration for services, including services provided as an employee andthe insurance or reinsurance of risks, as part of the transaction ;

“transfer pricing capital adjustment” of a taxpayer for a taxation year meansthe aggregate of


(a) the aggregate of all amounts each of which is 3/4 of the amount bywhich the adjusted cost base to the taxpayer of a capital property, other than adepreciable property, or an intangible capital amount of the taxpayer inrespect of a business is reduced in the year because of an adjustment madeunder section 1082.4, or the amount by which the capital cost to the taxpayerof a depreciable property is reduced in the year because of an adjustmentmade under section 1082.4 ; and

(b) the aggregate of all amounts each of which is the product obtained bymultiplying the aggregate of 3/4 of the amount by which the adjusted costbase to a partnership of a capital property, other than a depreciable property,or an intangible capital amount of a partnership in respect of a business isreduced in a fiscal period that ends in the year because of an adjustment madeunder section 1082.4, and the amount by which the capital cost to a partnershipof a depreciable property is reduced in the fiscal period because of an adjustmentmade under section 1082.4, by the proportion that the taxpayer’s share of theincome or loss of the partnership for the fiscal period is of the income or lossof the partnership for the fiscal period, on the assumption that, if the income orloss of the partnership for that fiscal period were nil, the partnership’s incomefor the fiscal period is equal to $1,000,000 ;

“transfer pricing capital setoff adjustment” of a taxpayer for a taxation yearmeans the amount that would be the taxpayer’s transfer pricing capitaladjustment for the year if the references, in the definition “transfer pricingcapital adjustment”, to “reduced” were read as “increased” ;

“transfer pricing income adjustment” of a taxpayer for a taxation yearmeans the aggregate of all amounts each of which is the amount by which anadjustment made under section 1082.4, other than an adjustment included indetermining a transfer pricing capital adjustment of the taxpayer for a taxationyear, would result in an increase in the taxpayer’s income for the year or adecrease in a loss of the taxpayer for the year from a source if that adjustmentwere the only adjustment made under section 1082.4 ;

“transfer pricing income setoff adjustment” of a taxpayer for a taxation yearmeans the aggregate of all amounts each of which is the amount by which anadjustment made under section 1082.4, other than an adjustment included indetermining a transfer pricing capital setoff adjustment of the taxpayer for ataxation year, would result in a decrease in the taxpayer’s income for the yearor an increase in a loss of the taxpayer for the year from a source if thatadjustment were the only adjustment made under section 1082.4.

“1082.4. The rule set out in the second paragraph applies where ataxpayer or a partnership and a person not resident in Canada with whom thetaxpayer or the partnership, or a member of the partnership, does not deal atarm’s length, or a partnership of which the person not resident in Canada is amember, are participants in a transaction or a series of transactions and


(a) the terms and conditions made or imposed, in respect of the transactionor series of transactions, between any of the participants in the transaction orseries of transactions differ from those that would have been made betweenpersons dealing at arm’s length ; or

(b) the transaction or series of transactions would not have been enteredinto between persons dealing at arm’s length and can reasonably be considerednot to have been entered into primarily for bona fide purposes other than toobtain a tax benefit.

Where the conditions set out in the first paragraph are met, any amountsthat, but for this Title and sections 1079.9 to 1079.16, would be determinedfor the purposes of this Act in respect of the taxpayer or the partnership for ataxation year or fiscal period, as the case may be, shall be adjusted to thequantum or nature of the amounts that would have been determined if,

(a) where only subparagraph a of the first paragraph applies, the terms andconditions made or imposed, in respect of the transaction or series oftransactions, between the participants in the transaction or series of transactionshad been those that would have been made between persons dealing at arm’slength ; or

(b) where subparagraph b of the first paragraph applies, the transaction orseries of transactions entered into between the participants had been thetransaction or series of transactions that would have been entered into betweenpersons dealing at arm’s length, under terms and conditions that would havebeen made between persons dealing at arm’s length.

“1082.5. Where the amount determined under section 1082.6 in respectof a taxpayer for a taxation year is greater than the lesser of 10% of the amountthat would be the taxpayer’s gross revenue for the year if this Act were readwithout reference to sections 422, 422.1, 1079.9 to 1079.16 and 1082.4, and$5,000,000, the taxpayer, other than the taxpayer all of whose taxable incomefor the year is exempt from tax under this Part, is liable to a penalty for a yearequal to 10% of the amount determined under section 1082.6 in respect of thetaxpayer for the year.

“1082.6. The amount to which section 1082.5 refers in respect of ataxpayer for a taxation year is equal to the amount by which the aggregate ofthe taxpayer’s transfer pricing capital adjustment for the year and the taxpayer’stransfer pricing income adjustment for the year exceeds the aggregate of

(a) the aggregate of all amounts each of which is the portion of thetaxpayer’s transfer pricing capital adjustment or transfer pricing incomeadjustment for the year that may reasonably be considered to relate to aparticular transaction, where

i. the transaction is a qualifying cost contribution arrangement in which thetaxpayer or a partnership of which the taxpayer is a member is a participant, or


ii. in any other case, the taxpayer or a partnership of which the taxpayer isa member made reasonable efforts to determine arm’s length transfer prices orarm’s length allocations in respect of the transaction, and to use those pricesor allocations for the purposes of this Act ; and

(b) the aggregate of all amounts each of which is the portion of thetaxpayer’s transfer pricing capital setoff adjustment or transfer pricing incomesetoff adjustment for the year that may reasonably be considered to relate to aparticular transaction, where

i. the transaction is a qualifying cost contribution arrangement in which thetaxpayer or a partnership of which the taxpayer is a member is a participant, or

ii. in any other case, the taxpayer or a partnership of which the taxpayer isa member made reasonable efforts to determine arm’s length transfer prices orarm’s length allocations in respect of the transaction, and to use those pricesor allocations for the purposes of this Act.

“1082.7. For the purposes of the definition of “qualifying costcontribution arrangement” in section 1082.3 and of sections 1082.5 and1082.6, a taxpayer or a partnership is deemed not to have made reasonableefforts to determine and use arm’s length transfer prices or arm’s lengthallocations in respect of a transaction or not to have participated in a transactionthat is a qualifying cost contribution arrangement, unless the taxpayer or thepartnership, as the case may be,

(a) makes or obtains, on or before the taxpayer’s or partnership’sdocumentation-due date for the taxation year or fiscal period, as the case maybe, in which the transaction is entered into, records or documents that providea description that is complete and accurate in all material respects of

i. the property or services to which the transaction relates,

ii. the terms and conditions of the transaction and their relationship to theterms and conditions of each other transaction entered into between theparticipants in the transaction,

iii. the identity of the participants in the transaction and their relationshipto each other at the time the transaction was entered into,

iv. the functions performed, the property used or contributed and the risksassumed, in respect of the transaction, by the participants in the transaction,

v. the data and methods considered and the analysis performed to determinethe transfer prices or the allocations of profits or losses or contributions tocosts, as the case may be, in respect of the transaction, and

vi. the assumptions, strategies and policies that influenced the determinationof the transfer prices or the allocations of profits or losses or contributions tocosts, as the case may be, in respect of the transaction ;


(b) for each subsequent taxation year or fiscal period in which the transactioncontinues, makes or obtains, on or before the taxpayer’s or partnership’sdocumentation-due date for that year or period, as the case may be, records ordocuments that completely and accurately describe each material change inthe year or period to the matters referred to in subparagraphs i to vi ofparagraph a in respect of the transaction ; and

(c) provides the records or documents described in paragraphs a and b tothe Minister within three months after service, made personally or by registeredmail, of a written request therefor.

“1082.8.For the purposes of section 1082.5, where a taxpayer is amember of a partnership in a taxation year, the taxpayer’s gross revenue forthe year as a member of the partnership from any activities carried on bymeans of the partnership is deemed to be equal to the product obtained bymultiplying the amount that would be the partnership’s gross revenue fromthe activities if it were a taxpayer, to the extent that that amount does notinclude amounts received or receivable from other partnerships of which thetaxpayer is a member in the year, for a fiscal period of the partnership thatends in the year, by the proportion that the taxpayer’s share of the income orloss of the partnership from its activities for the fiscal period is of the incomeor loss of the partnership from its activities for the fiscal period, on theassumption that, if the income and loss of the partnership from its activitiesare nil for the fiscal period, the income of the partnership from its activities forthe fiscal period is equal to $1,000,000.

“1082.9. For the purposes of this Title, where a person is a member ofa partnership that is a member of another partnership, the following rulesapply :

(a) the person is deemed to be a member of the other partnership ; and

(b) the person’s share of the income or loss of the other partnership isdeemed to be equal to the amount of that income or loss to which the person isdirectly or indirectly entitled.

“1082.10.Section 1082.4 does not apply in respect of a transactionthat is a loan referred to in section 127 if the loan was made to a subsidiarycontrolled corporation and it is established that the money that was lent wasused in the subsidiary corporation’s business to gain income.

“1082.11.Sections 420, 421, 422 and 422.1 shall not apply to determinean amount under this Act where, but for those sections, the amount would beadjusted by reason of section 1082.4 and if the amount is so adjusted.

“1082.12.For the purpose of determining a taxpayer’s gross revenueunder sections 1082.5 and 1082.8, a transaction or series of transactions isdeemed not to have occurred, if one of the purposes of the transaction or series


of transactions was to increase the taxpayer’s gross revenue for the purposesof section 1082.5.

“1082.13.An adjustment, other than an adjustment that results in orincreases a transfer pricing capital adjustment or a transfer pricing incomeadjustment of a taxpayer for a taxation year, shall not be made under section1082.4 unless, in the opinion of the Minister, the circumstances are such that itwould be appropriate that the adjustment be made.”

(2) Subsection 1, where it enacts sections 1082.3, 1082.4, 1082.9 to 1082.11and 1082.13 of the said Act, applies to taxation years and fiscal periods thatbegin after 31 December 1997.

(3) Subsection 1, where it enacts sections 1082.5 to 1082.8 and 1082.12 ofthe said Act, applies in respect of adjustments made under section 1082.4 ofthat Act, enacted by subsection 1, for taxation years and fiscal periods thatbegin after 31 December 1998. However,

(1) sections 1082.5 to 1082.8 and 1082.12 of the said Act, enacted bysubsection 1, do not apply in respect of transactions completed before11 September 1997 ; and

(2) the record or document made, obtained or provided to the Minister ofRevenue by a taxpayer or a partnership on or before the taxpayer’s orpartnership’s documentation-due date for the taxpayer’s or partnership’s firsttaxation year or fiscal period, as the case may be, that begins after 23 May2001 is deemed for the purposes of section 1082.7 of the said Act, enacted bysubsection 1, to have been so made, obtained or provided on time.


(1) by replacing the portion before paragraph b.1 by the following :

“1094. For the purposes of this Part, taxable Québec property includesan interest therein and means

(a) an immovable property situated in Québec ;

(b) a capital property used in Québec by a person not resident in Canada incarrying on a business, other than

i. property used in carrying on an insurance business, and

ii. ships and aircraft used principally in international traffic and movableproperty pertaining to their operation if the country in which the person isresident grants substantially similar relief to persons resident in Canada in theyear of disposition of the capital property ;” ;



“(c) a share of the capital stock of a corporation resident in Québec, otherthan a mutual fund corporation, that is not listed on a Canadian stock exchangeor a foreign stock exchange ;” ;

(3) by inserting, after paragraph c, the following paragraph :

“(c.1) a share of the capital stock of a corporation not resident in Canadathat is not listed on a Canadian stock exchange or a foreign stock exchangewhere, at any particular time during the 12-month period that ends at the timeof disposition of that share,

i. more than 50% of the fair market value of all of the properties of thecorporation was attributable to

(1) a taxable Québec property,

(2) a Canadian resource property,

(3) a timber resource property,

(4) an income interest in a trust resident in Canada, or

(5) an interest in or option in respect of a property described in any ofsubparagraphs 2 to 4, whether or not the property exists, and

ii. more than 50% of the fair market value of the share is derived directly orindirectly from one or any combination of

(1) immovable property situated in Québec,

(2) Canadian resource property, and

(3) timber resource property ;” ;

(4) by replacing paragraphs d to f by the following :

“(d) a share described in paragraph c or c.1 that is listed on a Canadianstock exchange or a foreign stock exchange, or a share of the capital stock of amutual fund corporation, if, at any particular time during the 5-year periodthat ends at the time of disposition of that share by a person not resident inCanada, at least 25% of the issued shares of any class of the capital stock ofthe corporation belonged to the person not resident in Canada, persons withwhom the person not resident in Canada was not dealing at arm’s length, orthe person not resident in Canada and persons with whom the person notresident in Canada was not dealing at arm’s length ;

“(e) an interest in a partnership where, at any particular time during the12-month period that ends at the time of disposition of that interest, at least50% of the fair market value of all of the properties of the partnership wasattributable to






(5) an interest in or option in respect of a property described in any ofsubparagraphs 2 to 4, whether or not the property exists ;

“( f) a capital interest in a trust, other than a unit trust, resident in Québec ;” ;

(5) by replacing paragraph h by the following :

“(h) a unit of a mutual fund trust resident in Québec, if, at any particulartime during the 5-year period that ends at the time of disposition of that unit bya person not resident in Canada, at least 25% of the issued units belonged tothe person not resident in Canada, persons with whom the person not residentin Canada was not dealing at arm’s length, or the person not resident inCanada and persons with whom the person not resident in Canada was notdealing at arm’s length ;” ;

(6) by inserting, after paragraph h, the following paragraph :

“(h.1) an interest in a trust not resident in Canada if, at any particular timeduring the 12-month period that ends at the time of disposition of that interest,

i. more than 50% of the fair market value of all of the properties of the trustwas attributable to





(5) an interest in or option in respect of a property described in any ofsubparagraphs 2 to 4, whether or not the property exists, and

ii. more than 50% of the fair market value of the interest is derived directlyor indirectly from one or any combination of

(1) immovable property situated in Québec,

(2) Canadian resource property, and

(3) timber resource property ;” ;


(7) by replacing paragraph i by the following :

“( i) a property deemed by this Act to be taxable Québec property.”

(2) Subject to subsection 3, subsection 1 has effect from 27 April 1995,except in respect of dispositions of property that occur before 1 January 1996

(1) to a person who was obliged on 26 April 1995 to acquire the propertypursuant to an agreement in writing entered into on or before 26 April 1995,and, for the purposes of this paragraph, a person is deemed not to be obliged toacquire property where the person can be excused from the obligation if thereis an amendment to the said Act or if there is an adverse assessment under thesaid Act, or

(2) pursuant to a prospectus or similar document filed with the relevantsecurities authority before 27 April 1995.

(3) Where section 1094 of the said Act, enacted by subsection 1, applies

(1) before 30 October 1996, paragraph h of that section shall be read withthe words “mutual fund trust” replaced by the words “mutual fund corporation” ;

(2) before 26 November 1999, paragraphs c, c.1 and d of that section shallbe read with the words “a Canadian stock exchange or a foreign stockexchange” replaced by the words “a prescribed stock exchange for the purposesof paragraph d of section 21.11.20”.


“1096. For the purposes of sections 1094 and 1095,

(a) a taxable Québec property or a taxable Canadian property does notinclude a share of the capital stock of a non-resident owned investmentcorporation if, on the first day of the taxation year of the corporation in whichthe disposition of the share was made, the corporation did not own taxableQuébec property, taxable Canadian property, Canadian resource property,timber resource property or an income interest in a trust resident in Canada ;and

(b) a property is deemed to include, at a particular time, an interest in oroption in respect of the property, whether or not the property exists at thattime.”

(2) Subsection 1, except where it enacts paragraph b of section 1096 of thesaid Act, has effect from 27 April 1995, except in respect of dispositions ofproperty that occur before 1 January 1996 :

(1) to a person who was obliged on 26 April 1995 to acquire the propertypursuant to an agreement in writing entered into on or before 26 April 1995,


and, for the purposes of this paragraph, a person is deemed not to be obliged toacquire property where the person can be excused from the obligation if thereis an amendment to the said Act or if there is an adverse assessment under thesaid Act, or


157. (1) Section 1097 of the said Act is amended by replacing the portionbefore subparagraph a of the first paragraph by the following :

“1097. An individual not resident in Canada who proposes to disposeof any taxable Québec property other than property described in section1102.1, property described in any of paragraphs c to i of section 1094, or anexcluded property may, before the disposition, send to the Minister a noticesetting out”.


158. (1) Section 1102 of the said Act is amended by replacing the portionbefore paragraph a by the following :

“1102. Where a person not resident in Canada disposes or proposes todispose of a property, other than excluded property, that is a life insurancepolicy described in paragraph k of section 1089, a Québec resource propertywithin the meaning of paragraph d of section 1089 or any property that is orwould, if the person not resident in Canada disposed of it, be a taxable Québecproperty, to a person with whom the person not resident in Canada was notdealing at arm’s length, for no consideration or for consideration less than thefair market value at the time the person not resident in Canada so disposes ofit or proposes to dispose of it, as the case may be, or to any person by way ofgift inter vivos, the following rules apply :”.

(2) Subsection 1 applies in respect of dispositions of property that occurafter 31 December 1996.


“1102.1. Where a person not resident in Canada disposes or proposesto dispose to a taxpayer, in a taxation year a property, other than excludedproperty, that is a life insurance policy described in paragraph k of section1089, a Québec resource property within the meaning of paragraph d ofsection 1089, a Québec timber resource property within the meaning ofparagraph e of section 1089, property, other than capital property, that isimmovable property situated in Québec, or depreciable property that is orwould, if the person not resident in Canada disposed of it, be a taxable Québecproperty and the person not resident in Canada pays to the Minister, onaccount of tax payable for the year by the person not resident in Canada suchan amount as is reasonable to the Minister in respect of the disposition or


proposed disposition of the property or furnishes the Minister with securityacceptable to the Minister in respect of the disposition or proposed dispositionof the property, the Minister shall forthwith issue to the person not resident inCanada and to the taxpayer a certificate in prescribed form fixing therein theamount of the proceeds of disposition or proposed disposition of the propertyor such other amount as is reasonable in the circumstances.

Property described in the first paragraph includes, at a particular time, anyinterest in or option in respect of the property, whether or not the propertyexists at that time.”

(2) Subsection 1 applies in respect of dispositions of property that occurafter 31 December 1996.


“1102.4. For the purposes of sections 1097, 1102 and 1102.1, excludedproperty means

(a) property described in paragraph i of section 1094 ;

(b) a share of the capital stock of a corporation listed on a Canadian stockexchange or a foreign stock exchange, or an interest in the share ;

(c) a unit of a mutual fund trust ;

(d) a bond, debenture, bill, note, obligation secured by mortgage or similarobligation ; or

(e) any property that is prescribed to be excluded property.”

(2) Subject to subsection 3, subsection 1 has effect from 27 April 1995,except in respect of dispositions of property that occur before 1 January 1996

(1) to a person who was obliged on 26 April 1995 to acquire the propertypursuant to an agreement in writing entered into on or before 26 April 1995and, for the purposes of this paragraph, a person is deemed not to be obliged toacquire property where the person can be excused from the obligation if thereis an amendment to the said Act or if there is an adverse assessment under thesaid Act, or


(3) Where section 1102.4 of the said Act, enacted by subsection 1, applies

(1) before 30 October 1996, paragraph c of that section shall be read withthe words “mutual fund trust” replaced by the words “mutual fund corporation” ;


(2) before 26 November 1999, paragraph c of that section shall be readwith the words “a Canadian stock exchange or a foreign stock exchange”replaced by the words “a prescribed stock exchange for the purposes ofparagraph d of section 21.11.20”.


(1) by replacing, in the portion of the French text before paragraph a, thewords “Aux fins” by the words “Pour l’application” ;

(2) by replacing paragraphs f and g by the following :

“( f) at no time in the year did more than 10% of its property consist ofshares, bonds or other securities of any one corporation or debtor other thanthe State or Her Majesty in right of Canada or a province, within the meaningof section 1, other than Québec, or other than a Canadian municipality ;

“(g) no person would have been a specified shareholder of the corporationin the year if

i. section 21.17 were read with “not less than 10%” replaced by “more than25%” and without reference to the words “of any other corporation that isrelated to the corporation”,

ii. paragraph a of section 21.18 were read with the words “with whom thetaxpayer does not deal at arm’s length” replaced by the words “related to thetaxpayer”,

iii. section 21.18 were read without reference to paragraph d of that section,and

iv. paragraph a of subsection 1 of section 19 were read as follows :

“(a) an individual and

i. the individual’s child, as defined in subparagraph d of the first paragraphof section 451, who is under 19 years of age, or

ii. the individual’s spouse ;” ;”.

(2) Paragraph 2 of subsection 1, where it enacts paragraph f of section 1104of the said Act, has effect from 12 June 1998.

(3) Paragraph 2 of subsection 1, where it enacts paragraph g of section 1104of the said Act, applies to taxation years of a corporation that begin after20 June 1996. However, except as provided for in subsections 4 to 9, paragraph gof section 1104 of the said Act, enacted by paragraph 2 of subsection 1, doesnot apply to the corporation, with respect to a particular person and personsrelated to the particular person, where


(1) the corporation was an investment corporation on 20 June 1996 ;

(2) the particular person is a specified shareholder of the corporation in theyear ; and

(3) the particular person was a specified shareholder of the corporation on20 June 1996 or a specified shareholder of the corporation at any time after20 June 1996 and before 14 August 1998 and would have been a specifiedshareholder of the corporation on 20 June 1996 if paragraph g of section 1104of the said Act, enacted by paragraph 2 of subsection 1, were read withoutreference to subparagraphs ii and iv thereof.

(4) Paragraph 2 of subsection 1, where it enacts paragraph g of section 1104of the said Act, applies to a corporation that was an investment corporation on20 June 1996, for a taxation year that begins after that date if, at any time afterthat date and before the end of the year, a particular person described inparagraph 2 of subsection 3 in respect of the corporation for the year eithercontributes capital to the corporation or acquires a share of the capital stock ofthe corporation other than by a permitted acquisition.

(5) Paragraph 2 of subsection 1, where it enacts paragraph g of section1104 of the said Act, applies to a corporation that was an investment corporationon 20 June 1996, for a taxation year that begins after that date where, at anytime after that date and before the end of the year, a newly related person inrespect of the corporation

(1) contributed capital to the corporation ; or

(2) held at any particular time property, in this paragraph referred to as“ineligible investment”, that is

(a) a share of the capital stock of the corporation, or

(b) a share of the capital stock of a corporation, or an interest in a partnershipor trust, that held an ineligible investment at that time.

(6) For the purposes of subsection 5, a newly related person in respect of acorporation at any time means a person who, at any other time that is beforethat time and after 20 June 1996, became related to a particular persondescribed in paragraph 2 of subsection 3 in respect of the corporation, butdoes not include a person who would, if the taxation year of the corporationthat includes that other time had ended immediately before that other time,have been a particular person described in paragraph 2 of subsection 3 inrespect of the corporation for the year.

(7) For the purposes of subsections 4 to 6, the following rules apply :

(1) a share is deemed to have been owned by a beneficiary of a trust or amember of a partnership from the later of 20 June 1996 and the time the share


was last acquired by the trust or partnership until the particular time, where, atthat particular time

(a) a trust that existed on 20 June 1996 distributes a share of the capitalstock of a corporation to a person who was a beneficiary under the trustthroughout the period from 20 June 1996 to the particular time in satisfactionof all or any part of the beneficiary’s capital interest in the trust ; or

(b) a partnership that existed on 20 June 1996 distributes, on ceasing toexist, a share of the capital stock of a corporation or an interest in a share to aperson who was a member of the partnership throughout the period from20 June 1996 to the particular time ; and

(2) where a person who is a beneficiary of a trust or a member of apartnership is deemed by paragraph b, c or e of section 21.18 of the said Act toown a share owned by the trust or partnership, the person is deemed to haveacquired the share at the later of the time the share was acquired by the trust orpartnership and the time the person last became a beneficiary of the trust or amember of the partnership.

(8) At any time on or after the day of the death of a person described inparagraph 3 of subsection 3 in respect of a corporation and before the thirdanniversary of that day,

(1) the succession of the deceased person is deemed to be a person describedin paragraphs 2 and 3 of subsection 3 who is related to each person who,throughout the period that begins at the end of 20 June 1996 and ends at thetime of death, was related to the deceased person ;

(2) notwithstanding paragraph 6, the succession is deemed not to be anewly related person in respect of the corporation ;

(3) notwithstanding paragraph 9, the acquisition of shares of thecorporation’s capital stock by the succession from the deceased person isdeemed to be a permitted acquisition ; and

(4) the succession is deemed not to be a trust for the purposes ofsubparagraph a of paragraph 1 of subsection 7 and paragraphs b and e ofsection 21.18 of the said Act.

(9) The definitions in this subsection apply in subsections 3 to 8 and thissubsection :

(1) “permitted acquisition” means an acquisition by a particular person ofa share of a class of the capital stock of a corporation if, immediately after thetime at which the particular person acquires the share, the total percentage ofthe issued shares of that class held by the particular person and persons relatedto the particular person, or in the case of acquisitions before 14 August 1998,by the particular person and persons with whom the particular person did not


deal at arm’s length immediately after the acquisition, does not exceed thepermitted percentage for the particular person in respect of that class ofshares, which share was

(a) held, at each particular time after 20 June 1996 and before the time atwhich the particular person acquired it, by the particular person or by a personwho was related to the particular person throughout the period that begins atthe end of 20 June 1996 and ends at the particular time ; or

(b) issued after 20 June 1996 by the corporation as a stock dividend andheld, at each particular time after the time the share was issued and before thetime at which the particular person acquired it, by the particular person or by aperson who was related to the particular person throughout the period thatbegins at the end of 20 June 1996 and ends at the particular time ;

(2) “specified shareholder” has the meaning assigned by paragraph g ofsection 1104 of the said Act, enacted by paragraph 2 of subsection 1 ;

(3) “related persons” for purposes other than applying the definitions“permitted acquisition” and “permitted percentage” in respect of acquisitionsof shares before 14 August 1998, has the meaning that would be assigned bysections 17 to 21 of the said Act if paragraph a of subsection 1 of section 19 ofthe said Act were read as follows :

“(a) an individual and

i. the individual’s child, as defined in subparagraph d of the first paragraphof section 451, who is under 19 years of age, or

ii. the individual’s spouse ;” ;

(4) “permitted percentage” for a particular person in respect of any class ofshares of the capital stock of a corporation means

(a) in respect of acquisitions of shares before 14 August 1998, the greatestpercentage that is the total percentage of the issued shares of a class of thecapital stock of the corporation held at the end of 20 June 1996 by theparticular person and persons with whom the particular person did not at thattime deal at arm’s length ; and

(b) in any other case, the greater of

i. the greatest percentage that is the total percentage of the issued shares ofa class of the capital stock of the corporation held at the end of 20 June 1996by the particular person and persons related to the particular person, and

ii. the greatest percentage that is the total percentage of the issued shares ofa class of the capital stock of the corporation held at the beginning of14 August 1998 by the particular person and persons related to the particularperson.


162. (1) Section 1117 of the said Act is amended by replacingsubparagraphs i and ii of paragraph b by the following :

“i. the investing of its funds in property, other than immovable property oran interest in immovable property,

“ii. the acquiring, holding, maintaining, improving, leasing or managing ofany immovable property, or an interest in immovable property, that is capitalproperty of the corporation, or”.



“1120. Subject to section 1120.1, a trust is a mutual fund trust at anytime if, at that time,

(a) it was a unit trust resident in Canada ;

(b) its only undertaking was

i. the investing of its funds in property, other than immovable property or aninterest in immovable property,

ii. the acquiring, holding, maintaining, improving, leasing or managing ofany immovable property, or interest in immovable property, that is capitalproperty of the trust, or

iii. any combination of the activities described in subparagraphs i and ii ;and

(c) it complied with the prescribed conditions relating to the number of itsunit holders, dispersal of ownership of its units and public trading of its units.”


164. (1) The said Act is amended by inserting, after section 1120, thefollowing section :

“1120.0.1.Where a trust becomes a mutual fund trust at any particulartime before the 91st day after the end of the calendar year in which its firsttaxation year began, and the trust so elects in its fiscal return it is required tofile under Part I for that first year, the trust is deemed to have been a mutualfund trust from the beginning of that year until the particular time.”



165. (1) Section 1136 of the said Act, amended by section 248 of chapter 39of the statutes of 2000, is again amended, in subsection 1, by inserting, afterparagraph b.2, the following paragraph :

“(b.3) the amount of the corporation’s deferred unrealized foreign exchangegains at the end of the taxation year ;”.

(2) Subsection 1 applies to taxation years that end after 14 March 2000.However, where a corporation so elects by filing a notice in writing with theMinister of Revenue on or before the corporation’s filing-due date for itstaxation year that includes 23 May 2001, paragraph b.3 of subsection 1 ofsection 1136 of the said Act, enacted by subsection 1, applies from thetaxation year 1995.

166. (1) Section 1137 of the said Act, amended by section 249 of chapter 39of the statutes of 2000, is again amended by inserting, after paragraph b.1, thefollowing paragraph :

“(b.1.1) the amount of the corporation’s deferred unrealized foreignexchange losses at the end of the taxation year ;”.

(2) Subsection 1 applies to taxation years that end after 14 March 2000.However, where a corporation so elects by filing a notice in writing with theMinister of Revenue on or before the corporation’s filing-due date for itstaxation year that includes 23 May 2001, paragraph b.1.1 of section 1137 ofthe said Act, enacted by subsection 1, applies from the taxation year 1995.


(1) by replacing the first paragraph by the following :

“1138.4. The amount to which subsection 1 of section 1138 refers is,in respect of a corporation that throughout a taxation year was not resident inCanada, equal to the value, for that year, of property that is a ship or aircraftoperated by the corporation in international traffic, within the meaning ofsection 1, or is movable property used in its business of transporting personsor goods by ship or aircraft in international traffic, where the property is usedby the corporation in, or held by it in the year in the course of, carrying on anybusiness during the year through an establishment in Canada.” ;

(2) by replacing, in the English text, the second paragraph by the following :

“However, the reduction provided for in subsection 1 of section 1138 shallapply in respect of the amount referred to in the first paragraph only if thecountry in which the corporation is resident imposed neither a capital tax forthe year on similar property nor a tax for the year on the income from theoperation of a ship or aircraft in international traffic, of any corporationresident in Canada during the year.”

(2) Paragraph 1 of subsection 1 applies from the taxation year 1995.


168. (1) Section 1175.9 of the said Act is amended by replacing paragrapha by the following :

“(a) the greater of

i. the amount by which its surplus funds derived from operations, asdefined by paragraph l of section 835, at the end of the year, computed as if notax were payable under this Part or Parts I.3 and VI of the Income Tax Act(Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) for the year,exceeds the aggregate of all amounts each of which is

(1) an amount on which it was required to pay tax under Part XIV of theIncome Tax Act for a preceding taxation year, or would but for subsection 5.2of section 219 of that Act have been required to pay such tax, except theportion of the amount on which tax was payable, or would have been payable,because of subparagraph i.1 of paragraph a of subsection 4 of section 219 ofthat Act, and

(2) an amount on which it was required to pay, or would but for subsection 5.2of section 219 of that Act have been required to pay, tax under subsection 5.1of section 219 of the Income Tax Act for the year because of the transfer of aninsurance business to which sections 832.3 and 832.7 apply, and

ii. its attributed surplus, within the meaning assigned by the regulationsmade under section 818, for the year ;”.

(2) Subsection 1 applies in respect of taxation years of a life insurer thatend after 9 May 1996. However, where subparagraph ii of paragraph a ofsection 1175.9 of the said Act, enacted by subsection 1, applies to such ataxation year that ends before 1 January 1997, it shall be read with “itsattributed surplus, within the meaning assigned by the regulations made undersection 818, for the year” replaced by “its attributed surplus for the year,within the meaning assigned by the regulations made under section 818”.

169. (1) The said Act, amended by chapters 5, 8, 14, 25, 29, 39 and 56 ofthe statutes of 2000, is again amended

(1) by replacing the words “a prescribed stock exchange” by the words “aCanadian stock exchange or a foreign stock exchange” wherever they appearin the following provisions :

— paragraph d of section 21.11.20 ;

— paragraph a of the definition of “qualified security” in section 21.28 ;

(2) by inserting the words “, other than Québec,” after the words “HerMajesty in right of Canada or a province” in the following provisions :

— subparagraph a of the first paragraph of section 101.8 ;


— subparagraph viii of paragraph a of section 710 ;

— the French text of the definition of “total des dons à l’État” in the firstparagraph of section 752.0.10.1 ;

— paragraph h of the definition of “total charitable gifts” in the firstparagraph of section 752.0.10.1 ;

— subparagraph i of paragraph b of section 752.0.18.12 ;

— the French text of the first paragraph of section 1175.18 ;

(3) by inserting the words “, other than Québec” after the words “HerMajesty in right of Canada or a province” in the following provisions :

— subparagraph ix of paragraph a of section 710 ;

— paragraph b of section 710 ;

— the English text of the definition of “total Crown gifts” in the firstparagraph of section 752.0.10.1 ;

— paragraph i of the definition of “total charitable gifts” in the firstparagraph of section 752.0.10.1 ;

— the second paragraph of section 985.1.1 ;

— the English text of the first paragraph of section 1175.18 ;

(4) by replacing “prescribed stock exchange for the purposes of paragraphd of section 21.11.20” by the words “Canadian stock exchange or a foreignstock exchange” in the following provisions :

— section 716.0.2 ;

— paragraphs a to c of the definition of “non-qualifying security” in thefirst paragraph of section 752.0.10.1 ;

(5) by replacing the words “a stock exchange in Canada” by the words “aCanadian stock exchange” wherever they appear in the English text of thefollowing provisions :

— paragraph f of section 965.9.1.0.2 ;

— paragraph f of section 965.9.1.0.4 ;

— subparagraphs 1 and 2 of subparagraph v of paragraph a of section965.9.1.0.4.2 ;

— subparagraphs i and ii of paragraph d of section 965.9.1.0.4.3 ;


— subparagraphs 1 and 2 of subparagraph vi of paragraph a of section965.9.1.0.5 ;

— subparagraphs i and ii of paragraph e of section 965.9.1.0.6 ;

— paragraph d of section 965.9.1.1 ;

— paragraph b of section 965.9.7.1 ;

— paragraph b of section 965.9.7.2 ;

— paragraph c of section 965.9.8.2 ;

— the portion of paragraph e of section 965.10 before subparagraph i ;

— subparagraph 2 of subparagraph ii of paragraph e of section 965.10 ;

— the portion of section 965.10.2 before paragraph a ;

— subparagraphs ii and iii of paragraph b of section 965.10.2 ;

— the portion of the first paragraph of section 965.10.3 before subparagraph a;

— subparagraphs ii and iii of paragraph b of section 965.10.3 ;

— the portion of paragraph b of section 965.10.3.1 before subparagraph i ;

— subparagraphs 2 and 3 of subparagraph ii of paragraph b of section965.10.3.1 ;

— the portion of paragraph b of section 965.10.3.2 before subparagraph i ;

— subparagraphs 2 and 3 of subparagraph ii of paragraph b of section965.10.3.2 ;

— the portion of paragraph d of section 965.11.5 before subparagraph i ;

— subparagraph 2 of subparagraph ii of paragraph d of section 965.11.5 ;

— the portion of paragraph c of section 965.17.2 before subparagraph i ;

— subparagraph 2 of subparagraph ii of paragraph c of section 965.17.2 ;

— section 965.17.3.1 ;

— section 965.24.1 ;

— section 965.24.1.1 ;

— section 965.24.1.2.1 ;


— section 965.24.1.2.1.1 ;

— section 1049.1.1 ;

— section 1049.1.2 ;

— section 1049.1.3 ;

— section 1049.1.4 ;

— section 1049.1.4.1 ;


— the portion of section 1029.8.21.11 before paragraph a ;






— subparagraph 2 of subparagraph i of paragraph a of the definition of“qualified film dubbing expenditure” in the first paragraph of section1029.8.36.0.0.1 ;

— the portion of the third paragraph of section 1029.8.36.0.0.1 beforeparagraph a;

— subparagraph 2 of subparagraph i of paragraph a of the definition of“qualified labour expenditure” in the first paragraph of section 1029.8.36.0.1 ;

— subparagraph i of paragraph b of the definition of “qualified labourexpenditure” in the first paragraph of section 1029.8.36.0.1 ;

— subparagraph i of paragraph b of the definition of “eligible operatingreceipts” in the first paragraph of section 1029.8.36.0.1 ;

— the portion of the third paragraph of section 1029.8.36.0.1 beforeparagraph a;

— the portion of section 1029.8.36.0.3.11 before paragraph a ;




— the portion of section 1029.8.36.0.3.23 before paragraph a;

— the portion of section 1029.8.36.0.3.36 before paragraph a;

— the portion of section 1029.8.36.0.12 before paragraph a;

— the portion of section 1029.8.36.0.13 before paragraph a;


— subparagraph ii of paragraph a of the definition of “qualified constructionexpenditure” in the first paragraph of section 1029.8.36.54 ;

— subparagraph ii of paragraph a of the definition of “qualified conversionexpenditure” in the first paragraph of section 1029.8.36.54 ;

— the portion of the fourth paragraph of section 1029.8.36.54 beforeparagraph a ;

— paragraph b of the second paragraph of section 1029.8.36.55 ;

— paragraph b of the second paragraph of section 1029.8.36.55.1 ;

— subparagraphs i and ii of paragraph a of the definition of “repayment ofeligible assistance” in the first paragraph of section 1029.8.36.73 ;

— subparagraphs i and ii of paragraph b of the definition of “repayment ofeligible assistance” in the first paragraph of section 1029.8.36.73 ;

— the definition of “deemed start-up expenditure” in the first paragraph ofsection 1029.8.36.89 ;

— the portion of the second paragraph of section 1029.8.36.89 beforeparagraph a ;










— subparagraph i of paragraph a of section 1029.8.36.122 ;


— subparagraph i of paragraph a of section 1029.8.36.123 ;


— section 1129.4.2.1 ;

— section 1129.4.3.3 ;

— section 1129.4.3.7 ;

— section 1129.4.3.11 ;

— section 1129.4.3.16 ;

— paragraphs a and b of section 1129.33.4 ;

— subparagraphs a and b of the first paragraph of section 1129.45.5 ;

— subparagraphs a and b of the first paragraph of section 1129.45.6 ;

— section 1129.45.7.1 ;

— section 1129.45.11 ;

— section 1129.45.15 ;

— the portion of section 1129.45.20 before paragraph a;

— the portion of section 1129.45.25 before paragraph a;

(7) by replacing “incurred by the corporation, after 9 March 1999 andbefore 1 January 2011, in the year” by “incurred by the corporation after9 March 1999 and before 1 January 2011 and in the year” in the English textof the following provisions :

— the portion of paragraph b of the definition of “qualified wages” in thefirst paragraph of section 1029.8.36.0.3.38 before subparagraph i ;

— paragraph a of the second paragraph of section 1029.8.36.0.3.41 ;

— the portion of paragraph b of the definition of “specified wages” in thefirst paragraph of section 1029.8.36.0.17 before subparagraph i ;

— paragraph a of the second paragraph of section 1029.8.36.0.24.


(2) Paragraphs 1 and 4 of subsection 1 have effect from 26 November1999.

(3) Paragraphs 2 and 3 of subsection 1 have effect from 12 June 1998.


ACT RESPECTING THE APPLICATION OF THE TAXATION ACT

170. (1) Section 15 of the Act respecting the application of the TaxationAct (R.S.Q., chapter I-4) is amended by replacing the portion of paragraph cbefore subparagraph ii by the following :

“(c) where the disposition occurred because of an election under section726.9.2 of the Taxation Act, the following rules apply :

i. for the purposes of the Taxation Act, other than sections 64, 78.4, 93 to104, 130 and 130.1, the taxpayer is deemed to have reacquired the property ata capital cost equal to

(1) where the amount designated in respect of the property in the electiondid not exceed 110% of the fair market value of the property at the end of22 February 1994, the taxpayer’s proceeds of disposition of the propertydetermined under paragraph a in respect of the disposition of the property thatimmediately preceded the reacquisition, reduced by the amount by which theamount designated in respect of the property in the election exceeded that fairmarket value, and

(2) in any other case, the amount otherwise determined under section726.9.2 of the Taxation Act to be the cost to the taxpayer of the propertyimmediately after the reacquisition referred to in that section, reduced by theamount by which the fair market value of the property on valuation dayexceeded the capital cost of the property at the time it was last acquired before1 January 1972, and”.



“51. This chapter does not apply for the purpose of computing the costto a taxpayer of any property where section 247 of the Taxation Act, in itsapplication before 1 January 1993, or section 785.1 of that Act applies for thatpurpose.”

(2) Subsection 1 has effect

(a) from the time referred to in paragraph a of subsection 2 of section 10 ofthe Act to amend the Taxation Act and other fiscal provisions (1995, chapter49) in respect of a corporation that is deemed by that paragraph a to havemade an election ;


(b) in any other case, from 1 January 1993.


“51.2. Sections 59 to 88.2 do not apply to a disposition by a person notresident in Canada of a taxable Québec property that would not be a taxableQuébec property immediately before the disposition if sections 1087 to 1096.2of the Taxation Act (R.S.Q., chapter I-3) were read as they applied in respectof dispositions that occurred on 26 April 1995.”


173. (1) Section 70 of the said Act is amended by replacing paragraph dby the following :

“(d) a capital loss or an amount that would, but for sections 239, 534 and535 of the said Act, as they read before being repealed in respect of thedisposition of capital property before 27 April 1995, and sections 238.1,264.0.1 and 264.0.2 of the said Act, be a loss from the disposition to acorporation after 31 December 1971 of capital property by the person describedin paragraph a ;”.


174. (1) Section 87 of the said Act is amended by replacing “480” by“301.3”.

(2) Subsection 1 applies in respect of exchanges that occur after 31 October1994.

ACT RESPECTING FAMILY BENEFITS

175. Section 29 of the Act respecting family benefits (R.S.Q., chapterP-19.1) is amended by replacing “Taxation Act (chapter I-3)” by “Act respectingthe Ministère du Revenu (chapter M-31)”.

ACT RESPECTING THE RÉGIE DE L’ASSURANCE MALADIEDU QUÉBEC

176. (1) Section 34.1.4 of the Act respecting the Régie de l’assurancemaladie du Québec (R.S.Q., chapter R-5), amended by section 273 ofchapter 39 of the statutes of 2000, is again amended by replacing, insubparagraph ii of paragraph a, “subsection 2” by “the second paragraph”.



ACT RESPECTING PROPERTY TAX REFUND

177. (1) Section 45 of the Act respecting property tax refund (R.S.Q.,chapter R-20.1) is replaced by the following :

“45. The payment of a property tax refund under this Act is deemed tobe a refund by reason of the application of a fiscal law. The Minister may thusapply the property tax refund owing to a person referred to in section 2 to thepayment of any amount for which that person is in debt to the State.”


ACT RESPECTING THE QUÉBEC SALES TAX

178. (1) Section 357 of the Act respecting the Québec sales tax (R.S.Q.,chapter T-0.1) is amended by inserting, after subparagraph a of paragraph 1,the following subparagraph :

“(a.1) notwithstanding subparagraph a, in the case of a rebate under the secondparagraph of section 351 in respect of property supplied to the person by asupplier who did not, before the end of the year after the day the person shipsthe property to which the rebate relates outside Québec, charge the taxpayable in respect of the supply and the supplier discloses in writing to theperson that the Minister has sent a notice of assessment to the supplier for thattax, the day the person pays that tax ;”.

(2) Subsection 1 has effect in respect of rebates applied for in circumstancesdescribed in subparagraph a.1 of paragraph 1 of section 357 of the said Act,enacted by subsection 1.

ACT TO AMEND THE TAXATION ACT AND OTHER LEGISLATIVEPROVISIONS

179. (1) Section 163 of the Act to amend the Taxation Act and otherlegislative provisions (1996, chapter 39) is amended by replacing the portionof subsection 2 before paragraph 1 by the following :

“(2) Subsection 1 applies in respect of rights acquired and shares acquiredor disposed of in taxation years of foreign affiliates of taxpayers”.

(2) Subsection 1 has effect from 30 October 1996.

ACT TO AGAIN AMEND THE TAXATION ACT, THE ACTRESPECTING THE QUÉBEC SALES TAX AND OTHERLEGISLATIVE PROVISIONS

180. (1) Section 632 of the Act to again amend the Taxation Act, the Actrespecting the Québec sales tax and other legislative provisions (1997, chapter85) is amended by replacing subsection 2 by the following :


“(2) Subsection 1 has effect from 1 July 1992 except for the purposes ofsection 192.1 of the said Act as it read before its repeal. In addition, where thedefinition of “short-term accommodation” applies for the period beginning on23 April 1996 and ending before 1 April 1997 in respect of a supply madeduring that time, it shall be read as follows :

““short-term accommodation” means any type of overnight shelter, otherthan shelter on a train, trailer, boat or structure that has means of, or is capableof being readily adapted for, self-propulsion, when supplied as part of a tourpackage that also includes meals, or food therefor, and the services of a guide,but does not include a residential complex or unit when it

(a) is supplied to the recipient under a timeshare arrangement, or

(b) is included in that part of a tour package that is not the taxable portionof the tour package, within the meaning assigned to those expressions bysection 63 ;”.”


ACT TO AMEND THE TAXATION ACT AND OTHER LEGISLATIVEPROVISIONS

181. (1) Section 273 of the Act to amend the Taxation Act and otherlegislative provisions (1999, chapter 83) is amended by replacing subsections 3to 6 by the following :

“(3) Paragraphs 2 and 7 of subsection 1 apply to taxation years that beginafter 31 December 1997.

“(4) Paragraphs 3 and 6 of subsection 1 have effect from 1 January 1999.

“(5) Paragraph 4 of subsection 1 applies in respect of shares acquired aspart of a public share issue in respect of which the receipt for the finalprospectus or the exemption from filing a prospectus is granted after 3 July1997.

“(6) Paragraph 5 of subsection 1 has effect from 26 November 1999.”


182. This Act comes into force on 23 May 2001.


Regulations and other acts

Gouvernement du Québec

O.C. 750-2001, 20 June 2001Education Act(R.S.Q., c. I-13.3)

School tax – 2001-2002— Computation of the maximum yield

Regulation respecting computation of the maximumyield of the school tax for the 2001-2002 school year

WHEREAS under subparagraphs 1, 2 and 3 of the firstparagraph of section 455.1 of the Education Act (R.S.Q.,c. I-13.3), the Government shall, by regulation, deter-mine the rules for establishing the allowable number ofstudents for computing the maximum yield of the schooltax that the school board and the Conseil scolaire de l’îlede Montréal may levy and the rates of increase of theamounts per student and of the base amount referred toin section 308 of the Education Act ;

WHEREAS under section 12 of the Regulations Act(R.S.Q., c. R-18.1), a proposed regulation may be madewithout having been published as provided for in section 8of that Act, if the authority making it is of the opinionthat the fiscal nature of the norms established, amendedor repealed thereby warrants it ;

WHEREAS under section 18 of that Act, a regulationmay come into force on the date of its publication in theGazette officielle du Québec where the authority that hasmade it is of the opinion that the fiscal nature of thenorms established, amended or repealed therebywarrants it ;

WHEREAS the Government is of the opinion that thefiscal nature of the norms established by the Regulationjustifies the absence of prior publication and such com-ing into force ;

IT IS ORDERED, therefore, upon the recommendationof the Minister of Education :

THAT the Regulation respecting computation of themaximum yield of the school tax for the 2001-2002school year, attached to this Order in Council, be made.

JEAN ST-GELAIS,Clerk of the Conseil exécutif

Regulation respecting computationof the maximum yield of the school tax forthe 2001-2002 school yearEducation Act(R.S.Q., c. I-13.3, s. 455.1, 1st par., subpars. 1, 2 and 3)

1. For the computation of the maximum yield of theschool tax for the 2001-2002 school year, provided forin section 308 of the Education Act (R.S.Q., c. I-13.3),the allowable number of students shall be determined by

(1) calculating the number of four-year-old preschoolstudents who may be taken into account, by multiplyingby 1.00 the number of such students legally enrolled fora minimum of 144 half days on 30 September 2000 inthe schools that are under the jurisdiction of the schoolboard ;

(2) calculating the number of five-year-old preschoolstudents who may be taken into account, by multiplyingby 1.80 the number of such students legally enrolled fora minimum of 180 days on 30 September 2000 in theschools that are under the jurisdiction of the schoolboard, except students referred to in paragraphs 7 and 8 ;

(3) calculating the number of elementary school stu-dents who may be taken into account, by multiplying by1.55 the number of such full-time students legally en-rolled on 30 September 2000 in the schools that areunder the jurisdiction of the school board, except stu-dents referred to in paragraphs 7 and 9 ;

(4) calculating the number of secondary school stu-dents who may be taken into account, by multiplying by2.40 the number of such full-time students legally en-rolled on 30 September 2000 in the schools that areunder the jurisdiction of the school board, except stu-dents referred to in paragraphs 7 and 10 ;

(5) calculating the number of students admitted to aprogram of study leading to a secondary school voca-tional diploma, an attestation of vocational specializa-tion or an attestation of preparation for semi-specializedtrades who may be taken into account, in accordancewith paragraph 2 of section 4, by

(a) multiplying by 3.40 the number, increased by2.5%, of full-time students admitted to a program ofstudy leading to a secondary school vocational diploma,except students referred to in subparagraph b, or to an


attestation of vocational specialization, and legally en-rolled during the 1999-2000 school year in the voca-tional training centres that are under the jurisdiction ofthe school board and are recognized by the Minister ofEducation for the purposes of applying the budgetaryrules for the 1999-2000 school year ;

(b) multiplying by 3.40 the number, increased by2.5%, of full-time students admitted to preparation forsemi-specialized trades, to the co-ordinated secondary-college program, to the apprenticeship scheme programor admitted, following Secondary III, to a program ofstudy leading to a secondary school vocational diploma,and legally enrolled on 30 September 1999 in the voca-tional training centres that are under the jurisdiction ofthe school board and are recognized by the Minister ofEducation for the purposes of applying the budgetaryrules for the 1999-2000 school year ;

(c) multiplying by 3.40 the number of students corre-sponding to the difference between the number of newplaces, in terms of the enrolment capacity of an educa-tional institution, allotted by the Minister of Educationfor one or more vocational programs of study and thenumber, increased by 2.5%, of full-time students admit-ted to such program or programs of study during the1999-2000 school year in the vocational training centresthat are under the jurisdiction of the school board andare recognized by the Minister of Education for thepurposes of applying the budgetary rules for the 1999-2000 school year ; and

(d) adding the products obtained under subparagraphsa,b and c;

(6) calculating the number of students admitted toadult education services who may be taken into account,in accordance with the Schedule to this Regulation, by

(a) multiplying by 2.40 the number of full-time stu-dents 16 to 18 years of age ;

(b) multiplying by 2.10 the number of full-time stu-dents 19 years of age or over ; and

(c) adding the products obtained under subparagraphs aand b;

(7) calculating the number of handicapped studentswho may be taken into account, by multiplying by 6.40the number of such full-time students legally enrolled on30 September 2000 in the schools that are under thejurisdiction of the school board and recognized by theMinister of Education for the purposes of applying thebudgetary rules for the 2000-2001 school year ;

(8) calculating the number of preschool students en-rolled in welcoming classes and francization classeswho may be taken into account, by multiplying by 2.25the number of such full-time students enrolled in wel-coming classes and francization classes and legally en-rolled on 30 September 2000 in the schools that areunder the jurisdiction of the school board ;

(9) calculating the number of elementary school stu-dents enrolled in welcoming classes and francizationclasses who may be taken into account, by multiplyingby 2.40 the number of such full-time students enrolledin welcoming classes and francization classes and le-gally enrolled on 30 September 2000 in the schools thatare under the jurisdiction of the school board ;

(10) calculating the number of secondary school stu-dents enrolled in welcoming classes and francizationclasses who may be taken into account, by multiplyingby 3.40 the number of such full-time students enrolledin welcoming classes and francization classes and le-gally enrolled on 30 September 2000 in the schools thatare under the jurisdiction of the school board ; and

(11) adding the numbers obtained under paragraphs 1to 10.

2. Where the sum obtained under paragraphs 2 to 4and 7 to 10 of section 1 is less by 1% or more than thetotal obtained under paragraphs 2 to 4 and 7 to 10 ofsection 1 or, if applicable, under section 2 of the Regula-tion respecting computation of the maximum yield ofthe school tax for the 2000-2001 school year, made byOrder in Council 732-2000 dated 15 June 2000, the sumshall be adjusted to correspond to 99% of the total.

3. Where the sum obtained under paragraphs 2 to 4and 7 to 10 of section 1 is greater by 200 or by 2% thanthe sum obtained by adding the numbers of full-timestudents referred to in paragraphs 2 to 4 and 7 to 10 ofsection 1 of the Regulation respecting computation ofthe maximum yield of the school tax for the 2000-2001school year and is less by at least 200 or by at least 2%than the sum obtained by adding the numbers of full-time students in the categories referred to in paragraphs 2to 4 and 7 to 10 of section 1, established in accordancewith the enrolment estimates of the Minister of Educa-tion for the 2001-2002 school year, paragraphs 2 to 4 ofsection 1 shall read as follows :

(2) calculating the number of five-year-old preschoolstudents who may be taken into account, by multiplyingby 1.80 the number of such full-time students, estab-lished in accordance with the enrolment estimates of theMinister of Education for the 2001-2002 school year,except students referred to in paragraphs 7 and 8 ofsection 1 ;


(3) calculating the number of elementary school stu-dents who may be taken into account, by multiplying by1.55 the number of such full-time students, establishedin accordance with the enrolment estimates of the Min-ister of Education for the 2001-2002 school year, exceptstudents referred to in paragraphs 7 and 9 of section 1 ;

(4) calculating the number of secondary school stu-dents who may be taken into account, by multiplying by2.40 the number of such full-time students, establishedin accordance with the enrolment estimates of the Min-ister of Education for the 2001-2002 school year, exceptstudents referred to in paragraphs 7 and 10 of section 1.

4. For the purposes of section 1,

(1) for the purposes of paragraphs 1 to 4 and 8 to 10of section 1, students who, for the 2000-2001 schoolyear, were going to school under an agreement enteredinto in accordance with section 213 of the Education Actand who will be enrolled for the 2001-2002 school yearin a school of the school board having jurisdiction undersections 204 and 205 of that Act, are taken into accountby the latter school board ;

(2) students that may be taken into account by aschool board for the purposes of paragraph 5 of sec-tion 1 are students who were admitted for the 1999-2000school year to a vocational training centre under thejurisdiction of the school board, to receive educationalservices in vocational training, in vocational trainingprograms authorized in accordance with section 467 ofthat Act ;

(3) the number of full-time students is obtained byadding the number of students enrolled full-time whoparticipate in the minimum number of hours of activitiesprescribed by the basic school regulation applicable tothem and the number of students enrolled part-time con-verted into a number of full-time students by

(a) using the following equation to calculate the pro-portion of full-time attendance per student enrolled part-time :

the student’s number of hours of activitiesper school year

divided bythe minimum number of hours of activities per schoolyear prescribed by the basic school regulation applica-

ble to the student ; and

(b) adding, for each category of students referred toin paragraphs 1 to 10 of section 1, the proportions ob-tained under subparagraph a.

5. For the computation of the maximum yield of theschool tax for the 2001-2002 school year, the amountper student is $635.32 or, if the allowable number ofstudents is less than 1 000, $825.90, and the base amountis $190 592, that is, the amounts established for the2000-2001 school year increased by 2.60%.

6. The Regulation respecting computation of the maxi-mum yield of the school tax for the 2000-2001 schoolyear, made by Order in Council 732-2000 dated 15 June2000, is revoked.

7. This Regulation comes into force on the date of itspublication in the Gazette officielle du Québec.

SCHEDULE(s. 1, par. 6)

NUMBER OF STUDENTS EQUIVALENT TOFULL-TIME ADULTS IN GENERAL EDUCATION

Code School board Over 18 years 18 yearsof age and less

711000 Monts-et-Marées, CS des 450.81 184.71

712000 Phares, CS des 372.89 85.12

713000 Fleuve-et-des-Lacs, CS du 291.24 86.41

714000 Kamouraska–Rivière-du-Loup, CS de237.76 122.37

721000 Pays-des-Bleuets, CS du 320.98 208.49

722000 Lac-Saint-Jean, CS du 342.74 292.77

723000 Rives-du-Saguenay, CS des 696.77 462.58

724000 De La Jonquière, CS 368.68 194.73

731000 Charlevoix, CS de 67.51 72.44

732000 Capitale, CS de la 1 943.37 365.60

733000 Découvreurs, CS des 443.39 279.88

734000 Premières-Seigneuries, CS des 729.15 471.46

735000 Portneuf, CS de 129.78 122.24

741000 Chemin-du-Roy, CS du 524.78 167.82

742000 Énergie, CS de l’ 292.62 157.15

751000 Hauts-Cantons, CS des 179.02 82.47

752000 Région-de-Sherbrooke, CS de la 834.05 252.00

753000 Sommets, CS des 238.48 93.45



761000 Pointe-de-l’Île, CS de la 1 851.49 528.05

762000 Montréal, CS de 5 713.86 1 076.34

763000 Marguerite-Bourgeoys, CS 2 501.16 808.01

771000 Draveurs, CS des 793.10 399.40

772000 Portages-de-l’Outaouais, CS des 771.50 272.76

773000 Coeur-des-Vallées, CS au 260.67 136.66

774000 Hauts-Bois-de-l’Outaouais, CS des 364.49 71.46

781000 Lac-Témiscamingue, CS du 101.87 74.65

782000 Rouyn-Noranda, CS de 302.26 195.80

783000 Harricana, CS 122.01 77.62

784000 Or-et-des-Bois, CS de l’ 236.78 218.45

785000 Lac-Abitibi, CS du 125.80 73.25

791000 Estuaire, CS de l’ 231.24 99.88

792000 Fer, CS du 214.63 98.81

793000 Moyenne-Côte-Nord, CS de la 40.00 20.00

801000 Baie-James, CS de la 81.21 58.51

811000 Îles, CS des 60.38 17.50

812000 Chic-Chocs, CS des 252.06 113.37

813000 René-Lévesque, CS 353.99 116.15

821000 Côte-du-Sud, CS de la 140.22 145.77

822000 L’Amiante, CS de 225.22 131.71

823000 Beauce-Etchemin, CS de la 387.01 167.10

824000 Navigateurs, CS des 375.72 347.19

831000 Laval, CS de 1 161.03 448.43

841000 Affluents, CS des 543.69 440.04

842000 Samares, CS des 516.11 243.66


851000 Seigneurie-des-Mille-Îles, CS de la 533.78 233.85

852000 Rivière-du-Nord, CS de la 495.77 282.29

853000 Laurentides, CS des 227.56 99.29

854000 Pierre-Neveu, CS 189.93 125.82

861000 Sorel-Tracy, CS de 272.00 129.25

862000 Saint-Hyacinthe, CS de 395.53 161.50

863000 Hautes-Rivières, CS des 363.71 162.13

864000 Marie-Victorin, CS 1 130.40 405.84

865000 Patriotes, CS des 402.08 134.05

866000 Val-des-Cerfs, CS du 438.24 181.08

867000 Grandes-Seigneuries, CS des 376.88 145.64

868000 Vallée-des-Tisserands, CS de la 307.59 209.80

869000 Trois-Lacs, CS de la 152.31 93.87

871000 Riveraine, CS de la 154.71 52.07

872000 Bois-Francs, CS des 274.56 126.95

873000 Chênes, CS des 237.51 135.91

881000 Central Québec, CS 66.99 19.20

882000 Eastern Shores, CS 89.97 25.58

883000 Eastern Townships, CS 125.72 80.86

884000 Riverside, CS 85.15 61.13

885000 Sir-Wilfrid-Laurier, CS 171.45 66.72

886000 Western Québec, CS 205.08 114.99

887000 English-Montréal, CS 2 461.29 475.23

888000 Lester-B.-Pearson, CS 643.75 273.43

889000 New Frontiers, CS 67.32 65.39

4348



O.C. 749-2001, 20 June 2001An Act respecting financial assistance for educationexpenses(R.S.Q., c. A-13.3 ; 2001, c. 10)

Education expenses— Financial assistance— Amendments

Regulation to amend the Regulation respecting finan-cial assistance for education expenses

WHEREAS under section 57 of the Act respecting finan-cial assistance for education expenses (R.S.Q., c. A-13.3 ;2001, c. 10, s. 1), the Government may make regulationsfor the purposes of the Act ;

WHEREAS the Government made the Regulation re-specting financial assistance for education expenses byOrder in Council 844-90 dated 20 June 1990 ;

WHEREAS it is expedient to further amend the Regula-tion respecting financial assistance for education ex-penses ;

WHEREAS under section 23.7 of the Act respecting theConseil supérieur de l’éducation (R.S.Q., c. C-60), theadvice of the advisory committee on the financial acces-sibility of education must be sought on every draft regu-lation respecting the financial assistance program estab-lished under the Act respecting financial assistance foreducation expenses ;

WHEREAS a draft of the Regulation attached to thisOrder in Council was submitted to the advisory commit-tee on the financial accessibility of education and thelatter gave its advice on 30 April 2001 ;

WHEREAS in accordance with sections 10 and 11 ofthe Regulations Act (R.S.Q., c. R-18.1), a draft of theRegulation attached to this Order in Council was pub-lished in Part 2 of the Gazette officielle du Québec of28 February 2001 with a notice that it could be made bythe Government upon the expiry of 45 days followingthat publication ;

WHEREAS it is expedient to make the Regulation with-out amendment ;

IT IS ORDERED, therefore, upon the recommendationof the Minister of Education :

THAT the Regulation to amend the Regulation re-specting financial assistance for education expenses, at-tached to this Order in Council, be made.


Regulation to amend the Regulationrespecting financial assistance foreducation expenses *

An Act respecting financial assistance for educationexpenses(R.S.Q., c. A-13.3, s. 57 ; 2001, c. 10, s. 1)

1. Section 25 of the Regulation respecting financialassistance for education expenses is amended by substi-tuting the following for the first and second paragraphs :

“25. The student’s school fees comprise admissionfees, registration fees, tuition fees, fees related to ser-vices of instruction and other fees prescribed by theeducational institution. They also comprise the amountsallowed for the purchase of educational materials orspecialized equipment.

The fees allocated to a student may not exceed $6 000per trimester.”.

2. Section 47 is amended by substituting the follow-ing for the part preceding subparagraph 1 in the fourthparagraph :

“The maximum amount of an authorized loan shall beincreased by the fees allowed to the student under sec-tion 25 in the following cases :”.

3. Schedule VII is amended by substituting the fol-lowing for the table :

* The Regulation respecting financial assistance for education ex-penses, made by Order in Council 844-90 dated 20 June 1990(1990, G.O. 2, 1685) was last amended by the Regulation made byOrder in Council 1214-2000 dated 18 October 2000 (2000, G.O. 2,5183). For previous amendments, refer to the Tableau des modifi-cations et Index sommaire, Éditeur officiel du Québec, 2000, up-dated to 1 November 2000.


“ELIGIBILITY PERIODSecondary level in vocational trainingCollege level or the equivalent

Loan andbursary Loan only

Number oftrimesters from to

(1) secondary level in 5 6th trim. 7th trim.vocational training:

(2) secondary level in 8 9th 10th

vocational training,program of studiescovered by theapprenticeship system:

(3) college, pre-university 5 6th 7th

studies:

(4) college, pre-university 7 8th 9th

studies lasting sixtrimesters or more:

(5) college, program of 7 8th 9th

technical studies:


technical studies lastingseven trimesters:


technical studies lastingeight trimesters or more:

(8) Conservatoire de 7 8th 9th

musique et d’artdramatique du Québec(program of collegestudies):

(9) the National Theatre 11 12th 13th

School of Canada:

(10) college, program of 9 10th 11th .”.technical studies under acooperative plan:

4. Schedule X is amended by substituting the follow-ing for paragraphs 4 and 5 in the first paragraph of thetable :

“(4) college, program of technical studies lasting7 trimesters : 7 ;

(5) college, program of technical studies lasting8 trimesters : 8 ;”.

5. This Regulation comes into force on the fifteenthday following the date of its publication in the Gazetteofficielle du Québec.

4363

M.O., 2001-015Order of the Minister responsible for Wildlife andParks dated 12 June 2001

An Act respecting the conservation and developpementof wildlife(R.S.Q., c. C-61.1)

Replacing Schedule 2 of Order in Council 725-92dated May 12, 1992, concerning the establishment ofthe Rivière-Matane controlled zone

THE MINISTER RESPONSIBLE FOR WILDLIFE ANDPARKS,

CONSIDERING that under section 104 of the Act respec-ting the conservation and development of wildlife (R.S.Q.,c. C-61.1), amended by section 16 of Chapter 48 of theActs of 200, the Minister responsible for Wildlife andParks may establish, after consultation with the Ministerof Natural Resources, controlled zones on lands in thedomain of the State for the development, harvesting andconservation of wildlife or a species of wildlife and forthe carrying on of recreational activities incidental theretoand, may also, include in a controlled zone any privateland subject to agreement between the owner, includinga municipality or an urban community, and the Minis-ter ;

CONSIDERING that under section 33 of the Act modi-fying the Act respecting the conservation and develop-ment of wildlife and the Act respecting commercialfisheries and aquaculture (1998, c. 29), every order incouncil made by the Government under section 104 ofthe Act respecting the conservation and development ofwildlife before June 17, 1998 continues to be in forceuntil it is replaced by an order of the Minister ;

CONSIDERING that Order in Council 725-92 datedMay 12, 1992 concerned the establishment of the Rivière-Cap-Chat controlled zone, the Rivière-Matane control-led zone, the Rivière-Madeleine controlled zone and thePetite-Rivière-Cascapédia controlled zone ;


CONSIDERING that private lands not subjected to anyagreement between their owners and the Minister havebeen included within the boundaries of the Rivière-Matane controlled zone ;

CONSIDERING that some landowners have entered intoagreements with the Minister to have their land includedwithin the boundaries of the controlled zone ;

CONSIDERING that it is expedient to alter the territoryof the Rivière-Matane controlled zone to exclude theprivate lands not subjected to an agreement betweentheir owners and the Minister and to include the privatelands for which agreements have been entered into ;

ORDERS THAT :

The territory, the map of which appears in Scheduleattached to this Order is established as a controlled zoneunder the name “Rivière-Matane Controlled Zone” ;

This Order be substituted for Schedule 2 of Order inCouncil 725-92 dated May 12, 1992 ;

This Order comes into force on the day of its publica-tion in the Gazette officielle du Québec.

Québec, 12 June 2001

GUY CHEVRETTE,Minister responsible forWildlife and Parks



4357


M.O., 2001Order of the Minister of Revenue concerning sourcedeductions tables dated 16 June 2001

Taxation Act(R.S.Q., c. I-3)

THE MINISTER OF REVENUE,

CONSIDERING section 1015 of the Taxation Act(R.S.Q., c. I-3), amended by section 243 of chapter 5 ofthe statutes of 2000, which provides, in the first para-graph, that every person who pays, allocates, grants orawards an amount referred to in the second paragraphshall deduct or withhold therefrom the amount referredto in the third paragraph ;

CONSIDERING the third paragraph of section 1015 ofthe Taxation Act which provides that the Minister ofRevenue shall draw up the tables determining the amountto be deducted or withheld from an amount paid, allo-cated, granted or awarded ;

CONSIDERING the sixth paragraph of that section whichprovides that the tables determining the amount to bededucted or withheld from an amount paid, allocated,granted or awarded come into force on the date of theirpublication in the Gazette officielle du Québec or on anylater date fixed therein ;

CONSIDERING section 12 of the Regulations Act(R.S.Q., c. R-18.1) which provides that a proposed regu-lation may be made without prior publication as pre-scribed in section 8 of that Act, where the authoritymaking it is of the opinion that the fiscal nature of thenorms established, amended or repealed therein war-rants it ;

CONSIDERING section 18 of that Act which providesthat a regulation may come into force on the date of itspublication in the Gazette officielle du Québec wherethe authority that has made it is of the opinion that thefiscal nature of the norms established, amended or re-pealed therein warrants it ;

CONSIDERING that the fiscal nature of the source de-ductions tables attached hereto warrants the lack of priorpublication and such coming into force ;

DRAWS UP the tables attached hereto determining theamount that a person shall deduct or withhold undersection 1015 of the Taxation Act. Those tables come intoforce on 1 July 2001.

Sainte-Foy, 16 June 2001

GUY JULIEN,Minister of Revenue


Source Deductionsof Québec

Income Tax

Table 36


0A

BC

DE

FG

HI

JK

LM

NZ

QU

ÉBEC

INCO

ME

TAX

– Ta

ble

3652

pay

per

iods

per

yea

r

Rem

uner

atio

n su

bjec

tto

sour

ce d

educ

tions

.Us

e th

e ap

prop

riate

brac

ket.

Ded

uct f

rom

eac

h pa

y th

e am

ount

in th

e co

lum

n co

rres

pond

ing

toth

e de

duct

ion

code

on

the

empl

oyee

’s T

P-10

15.3

-V fo

rm.

If th

e am

ount

on

line 7

of f

orm

TP-

1015

.3-V

exce

eds $

25,9

00, y

ou m

ust s

ubtra

ct, f

or ea

ch in

crem

ent o

f $50

0(o

r por

tion

ther

eof)

, the

am

ount

in c

olum

n Z

from

the a

mou

nt in

colu

mn

N.

150.

00–

151.

9924

.16

152.

00–

153.

9924

.48

154.

00–

155.

9924

.80

156.

00–

157.

9925

.12

158.

00–

159.

9925

.44

160.

00–

161.

9925

.76

162.

00–

163.

9926

.08

164.

00–

165.

9926

.40

166.

00–

167.

9926

.72

168.

00–

169.

9927

.04

170.

00–

171.

9927

.36

172.

00–

173.

9927

.68

174.

00–

175.

9928

.00

176.

00–

177.

9928

.32

178.

00–

179.

9928

.64

180.

00–

181.

9928

.96

182.

00–

183.

9929

.28

184.

00–

185.

9929

.60

186.

00–

187.

9929

.92

188.

00–

189.

9930

.24

190.

00–

191.

9930

.56

192.

00–

193.

9930

.88

194.

00–

195.

9931

.20

196.

00–

197.

9931

.52

198.

00–

199.

9931

.84

200.

00–

201.

9932

.16

202.

00–

203.

9932

.48

0.11

204.

00–

205.

9932

.80

0.43

206.

00–

207.

9933

.12

0.75

208.

00–

209.

9933

.44

1.07

210.

00–

211.

9933

.76

1.39

212.

00–

213.

9934

.08

1.71

214.

00–

215.

9934

.40

2.03

216.

00–

217.

9934

.72

2.35

218.

00–

219.

9935

.04

2.67

220.

00–

221.

9935

.36

2.99

222.

00–

223.

9935

.68

3.31

224.

00–

225.

9936

.00

3.63

226.

00–

227.

9936

.32

3.95

228.

00–

229.

9936

.64

4.27

0.24


0A

BC

DE

FG

HI

JK

LM

NZ

QU

ÉBEC

INCO

ME

TAX

– Ta

ble

3652

pay

per

iods

per

yea

r

Rem

uner

atio

n su

bjec

tto

sour

ce d

educ

tions

.Us

e th

e ap

prop

riate

brac

ket.

Ded

uct f

rom

eac

h pa

y th

e am

ount

in th

e co

lum

n co

rres

pond

ing

toth

e de

duct

ion

code

on

the

empl

oyee

’s T

P-10

15.3

-V fo

rm.

If th

e am

ount

on

line 7

of f

orm

TP-

1015

.3-V

exce

eds $

25,9

00, y

ou m

ust s

ubtra

ct, f

or ea

ch in

crem

ent o

f $50

0(o

r por

tion

ther

eof)

, the

am

ount

in c

olum

n Z

from

the a

mou

nt in

colu

mn

N.

230.

00–

234.

9937

.20

4.83

0.80

235.

00–

239.

9938

.00

5.63

1.60

240.

00–

244.

9938

.80

6.43

2.40

245.

00–

249.

9939

.60

7.23

3.20

250.

00–

254.

9940

.40

8.03

4.00

255.

00–

259.

9941

.20

8.83

4.80

260.

00–

264.

9942

.00

9.63

5.60

265.

00–

269.

9942

.80

10.4

36.

400.

4327

0.00

–27

4.99

43.6

011

.23

7.20

1.23

275.

00–

279.

9944

.40

12.0

38.

002.

03

280.

00–

284.

9945

.20

12.8

38.

802.

8328

5.00

–28

9.99

46.0

013

.63

9.60

3.63

290.

00–

294.

9946

.80

14.4

310

.40

4.43

295.

00–

299.

9947

.60

15.2

311

.20

5.23

300.

00–

304.

9948

.40

16.0

312

.00

6.03

305.

00–

309.

9949

.20

16.8

312

.80

6.83

310.

00–

314.

9950

.00

17.6

313

.60

7.63

315.

00–

319.

9950

.80

18.4

314

.40

8.43

320.

00–

324.

9951

.60

19.2

315

.20

9.23

0.10

325.

00–

329.

9952

.40

20.0

316

.00

10.0

30.

90

330.

00–

334.

9953

.20

20.8

316

.80

10.8

31.

7033

5.00

–33

9.99

54.0

021

.63

17.6

011

.63

2.50

340.

00–

344.

9954

.80

22.4

318

.40

12.4

33.

3034

5.00

–34

9.99

55.6

023

.23

19.2

013

.23

4.10

0.54

350.

00–

354.

9956

.40

24.0

320

.00

14.0

34.

901.

34

355.

00–

359.

9957

.20

24.8

320

.80

14.8

35.

702.

1436

0.00

–36

4.99

58.0

025

.63

21.6

015

.63

6.50

2.94

0.56

365.

00–

369.

9958

.80

26.4

322

.40

16.4

37.

303.

741.

3637

0.00

–37

4.99

59.6

027

.23

23.2

017

.23

8.10

4.54

2.16

375.

00–

379.

9960

.40

28.0

324

.00

18.0

38.

905.

342.

96

380.

00–

384.

9961

.20

28.8

324

.80

18.8

39.

706.

143.

760.

5738

5.00

–38

9.99

62.0

029

.63

25.6

019

.63

10.5

06.

944.

561.

3739

0.00

–39

4.99

62.8

030

.43

26.4

020

.43

11.3

07.

745.

362.

1739

5.00

–39

9.99

63.6

031

.23

27.2

021

.23

12.1

08.

546.

162.

9740

0.00

–40

4.99

64.4

032

.03

28.0

022

.03

12.9

09.

346.

963.

77

405.

00–

409.

9965

.20

32.8

328

.80

22.8

313

.70

10.1

47.

764.

5741

0.00

–41

4.99

66.0

033

.63

29.6

023

.63

14.5

010

.94

8.56

5.37

0.44

415.

00–

419.

9966

.80

34.4

330

.40

24.4

315

.30

11.7

49.

366.

171.

2442

0.00

–42

4.99

67.6

035

.23

31.2

025

.23

16.1

012

.54

10.1

66.

972.

0442

5.00

–42

9.99

68.4

036

.03

32.0

026

.03

16.9

013

.34

10.9

67.

772.

84


0A

BC

DE

FG

HI

JK

LM

NZ

QU

ÉBEC

INCO

ME

TAX

– Ta

ble

3652

pay

per

iods

per

yea

r

Rem

uner

atio

n su

bjec

tto

sour

ce d

educ

tions

.Us

e th

e ap

prop

riate

brac

ket.

Ded

uct f

rom

eac

h pa

y th

e am

ount

in th

e co

lum

n co

rres

pond

ing

toth

e de

duct

ion

code

on

the

empl

oyee

’s T

P-10

15.3

-V fo

rm.

If th

e am

ount

on

line 7

of f

orm

TP-

1015

.3-V

exce

eds $

25,9

00, y

ou m

ust s

ubtra

ct, f

or ea

ch in

crem

ent o

f $50

0(o

r por

tion

ther

eof)

, the

am

ount

in c

olum

n Z

from

the a

mou

nt in

colu

mn

N.

430.

00–

439.

9969

.60

37.2

333

.20

27.2

318

.10

14.5

412

.16

8.97

4.04

440.

00–

449.

9971

.20

38.8

334

.80

28.8

319

.70

16.1

413

.76

10.5

75.

6445

0.00

–45

9.99

72.8

040

.43

36.4

030

.43

21.3

017

.74

15.3

612

.17

7.24

0.49

460.

00–

469.

9974

.40

42.0

338

.00

32.0

322

.90

19.3

416

.96

13.7

78.

842.

0947

0.00

–47

9.99

76.0

043

.63

39.6

033

.63

24.5

020

.94

18.5

615

.37

10.4

43.

69

480.

00–

489.

9977

.60

45.2

341

.20

35.2

326

.10

22.5

420

.16

16.9

712

.04

5.29

490.

00–

499.

9979

.20

46.8

342

.80

36.8

327

.70

24.1

421

.76

18.5

713

.64

6.89

0.68

500.

00–

509.

9981

.00

48.6

344

.60

38.6

329

.50

25.9

423

.56

20.3

715

.44

8.69

2.48

510.

00–

519.

9983

.00

50.6

346

.60

40.6

331

.50

27.9

425

.56

22.3

717

.44

10.6

94.

4852

0.00

–52

9.99

85.0

052

.63

48.6

042

.63

33.5

029

.94

27.5

624

.37

19.4

412

.69

6.48

1.04

530.

00–

539.

9987

.00

54.6

350

.60

44.6

335

.50

31.9

429

.56

26.3

721

.44

14.6

98.

483.

0454

0.00

–54

9.99

89.0

056

.63

52.6

046

.63

37.5

033

.94

31.5

628

.37

23.4

416

.69

10.4

85.

040.

0855

0.00

–55

9.99

91.0

058

.63

54.6

048

.63

39.5

035

.94

33.5

630

.37

25.4

418

.69

12.4

87.

042.

0856

0.00

–56

9.99

93.0

060

.63

56.6

050

.63

41.5

037

.94

35.5

632

.37

27.4

420

.69

14.4

89.

044.

0857

0.00

–57

9.99

95.0

062

.63

58.6

052

.63

43.5

039

.94

37.5

634

.37

29.4

422

.69

16.4

811

.04

6.08

1.81

580.

00–

589.

9997

.00

64.6

360

.60

54.6

345

.50

41.9

439

.56

36.3

731

.44

24.6

918

.48

13.0

48.

083.

810.

350.

3559

0.00

–59

9.99

99.0

066

.63

62.6

056

.63

47.5

043

.94

41.5

638

.37

33.4

426

.69

20.4

815

.04

10.0

85.

812.

351.

9260

0.00

–60

9.99

101.

0068

.63

64.6

058

.63

49.5

045

.94

43.5

640

.37

35.4

428

.69

22.4

817

.04

12.0

87.

814.

351.

9261

0.00

–61

9.99

103.

0070

.63

66.6

060

.63

51.5

047

.94

45.5

642

.37

37.4

430

.69

24.4

819

.04

14.0

89.

816.

351.

9262

0.00

–62

9.99

105.

0072

.63

68.6

062

.63

53.5

049

.94

47.5

644

.37

39.4

432

.69

26.4

821

.04

16.0

811

.81

8.35

1.92

630.

00–

639.

9910

7.00

74.6

370

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64.6

355

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51.9

449

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46.3

741

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34.6

928

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23.0

418

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13.8

110

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1.92

640.

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649.

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76.6

372

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66.6

357

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53.9

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48.3

743

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36.6

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25.0

420

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15.8

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1.92

650.

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659.

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78.6

374

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68.6

359

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55.9

453

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50.3

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38.6

932

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27.0

422

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17.8

114

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1.92

660.

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669.

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3.00

80.6

376

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70.6

361

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57.9

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52.3

747

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40.6

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29.0

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19.8

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1.92

670.

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679.

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82.6

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72.6

363

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59.9

457

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54.3

749

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42.6

936

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426

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21.8

118

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1.92

680.

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689.

9911

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84.6

380

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74.6

365

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61.9

459

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56.3

751

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44.6

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33.0

428

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23.8

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1.92

690.

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699.

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86.6

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76.6

367

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63.9

461

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58.3

753

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46.6

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35.0

430

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25.8

122

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1.92

700.

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709.

9912

1.00

88.6

384

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78.6

369

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65.9

463

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60.3

755

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48.6

942

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37.0

432

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27.8

124

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1.92

710.

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719.

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90.6

386

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80.6

371

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67.9

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62.3

757

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50.6

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39.0

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1.92

720.

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729.

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92.6

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82.6

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69.9

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64.3

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52.6

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41.0

436

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31.8

128

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1.92

730.

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739.

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94.6

390

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84.6

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71.9

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66.3

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54.6

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33.8

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1.92

740.

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96.6

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86.6

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68.3

763

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56.6

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1.92

750.

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98.6

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88.6

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75.9

473

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70.3

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58.6

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770.

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102.

6398

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92.6

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74.3

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62.6

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41.8

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1.92

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81.9

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76.3

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64.6

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1.92

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106.

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96.6

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78.3

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66.6

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1.92

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108.

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98.6

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85.9

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80.3

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68.6

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1.92

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110.

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6.60

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87.9

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70.6

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49.8

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1.92

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112.

6310

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102.

6393

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89.9

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84.3

779

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72.6

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61.0

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51.8

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104.

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91.9

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74.6

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63.0

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53.8

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1.92

840.

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106.

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93.9

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88.3

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76.6

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55.8

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1.92

850.

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859.

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118.

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4.60

108.

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95.9

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90.3

785

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78.6

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67.0

462

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57.8

154

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1.92

860.

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869.

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120.

6311

6.60

110.

6310

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97.9

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92.3

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80.6

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69.0

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1.92

870.

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879.

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122.

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112.

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3.50

99.9

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94.3

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82.6

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71.0

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61.8

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1.92

880.

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889.

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124.

6312

0.60

114.

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5.50

101.

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96.3

791

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84.6

978

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73.0

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63.8

160

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1.92

890.

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899.

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126.

6312

2.60

116.

6310

7.50

103.

9410

1.56

98.3

793

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86.6

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75.0

470

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65.8

162

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1.92

900.

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909.

9916

1.00

128.

6312

4.60

118.

6310

9.50

105.

9410

3.56

100.

3795

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88.6

982

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77.0

472

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67.8

164

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1.92

910.

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919.

9916

3.00

130.

6312

6.60

120.

6311

1.50

107.

9410

5.56

102.

3797

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90.6

984

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79.0

474

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69.8

166

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1.92

920.

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929.

9916

5.00

132.

6312

8.60

122.

6311

3.50

109.

9410

7.56

104.

3799

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92.6

986

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81.0

476

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71.8

168

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1.92

930.

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939.

9916

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134.

6313

0.60

124.

6311

5.50

111.

9410

9.56

106.

3710

1.44

94.6

988

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83.0

478

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73.8

170

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1.92

940.

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949.

9916

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136.

6313

2.60

126.

6311

7.50

113.

9411

1.56

108.

3710

3.44

96.6

990

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85.0

480

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75.8

172

.35

1.92

950.

00–

959.

9917

1.00

138.

6313

4.60

128.

6311

9.50

115.

9411

3.56

110.

3710

5.44

98.6

992

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87.0

482

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77.8

174

.35

1.92

960.

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969.

9917

3.00

140.

6313

6.60

130.

6312

1.50

117.

9411

5.56

112.

3710

7.44

100.

6994

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89.0

484

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79.8

176

.35

1.92

970.

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979.

9917

5.00

142.

6313

8.60

132.

6312

3.50

119.

9411

7.56

114.

3710

9.44

102.

6996

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91.0

486

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81.8

178

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1.92

980.

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989.

9917

7.00

144.

6314

0.60

134.

6312

5.50

121.

9411

9.56

116.

3711

1.44

104.

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93.0

488

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83.8

180

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1.92

990.

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999.

9917

9.00

146.

6314

2.60

136.

6312

7.50

123.

9412

1.56

118.

3711

3.44

106.

6910

0.48

95.0

490

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85.8

182

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1.92

1,00

0.00

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009.

9918

1.20

148.

8314

4.80

138.

8312

9.70

126.

1412

3.76

120.

5711

5.64

108.

8910

2.68

97.2

492

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88.0

184

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1.92

1,01

0.00

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019.

9918

3.60

151.

2314

7.20

141.

2313

2.10

128.

5412

6.16

122.

9711

8.04

111.

2910

5.08

99.6

494

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90.4

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1.92

1,02

0.00

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9918

6.00

153.

6314

9.60

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4.50

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3712

0.44

113.

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1,03

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146.

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6.90

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4499

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95.2

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1.92

1,04

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0.80

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4315

4.40

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3.36

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5.24

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4911

2.28

106.

8410

1.88

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4.68

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5.60

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3.75

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2.80

170.

4316

6.40

160.

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1.30

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5.36

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4.28

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3.88

109.

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6.15

1.92

1,10

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8.80

162.

8315

3.70

150.

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5713

9.64

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8912

6.68

121.

2411

6.28

112.

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8.55

1.92

1,11

0.00

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7.60

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2317

1.20

165.

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6.10

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5415

0.16

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0.95

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177.

6317

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6315

8.50

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9415

2.56

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4.44

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3.35

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1,13

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2.40

180.

0317

6.00

170.

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0.90

157.

3415

4.96

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6.84

140.

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3.88

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3.48

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5.75

1.92

1,14

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4.80

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8.40

172.

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3.30

159.

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7.36

154.

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6.28

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5.88

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8.15

1.92

1,15

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184.

8318

0.80

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5.70

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9.76

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0.55

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9.60

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177.

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8.10

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4.04

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2.95

1.92

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189.

6318

5.60

179.

6317

0.50

166.

9416

4.56

161.

3715

6.44

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3.48

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5.35

1.92

1,18

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192.

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8.84

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7.75

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6.80

194.

4319

0.40

184.

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5.30

171.

7416

9.36

166.

1716

1.24

154.

4914

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6113

0.15

1.92

1,20

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9.20

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8319

2.80

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7.70

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1.76

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3.64

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0.68

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2.55

1.92

1,21

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9923

1.60

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0.10

176.

5417

4.16

170.

9716

6.04

159.

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3.08

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6414

2.68

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4113

4.95

1.92

1,22

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4.00

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6319

7.60

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6318

2.50

178.

9417

6.56

173.

3716

8.44

161.

6915

5.48

150.

0414

5.08

140.

8113

7.35

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1.20

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6.10

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0.16

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9.08

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6414

8.68

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4114

0.95

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2.40

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0.90

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4.96

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6.84

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3.88

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3.48

149.

2114

5.75

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1,27

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7.20

214.

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8319

5.70

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9.76

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5718

1.64

174.

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8.68

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681,

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1.93

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299.

991,

382.

401,

317.

671,

309.

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297.

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272.

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267.

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196.

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093.

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991,

420.

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356.

071,

347.

991,

336.

071,

317.

801,

310.

681,

305.

921,

299.

531,

289.

681,

276.

181,

263.

761,

252.

881,

242.

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85

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271,

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329.

881,

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731,

308.

881,

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282.

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621,

246.

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4.47

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6.39

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6.20

1,34

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4.32

1,33

7.93

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1,31

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699.

991,

478.

401,

413.

671,

405.

591,

393.

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368.

281,

363.

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357.

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281,

333.

781,

321.

361,

310.

481,

300.

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292.

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516.

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452.

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432.

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681,

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921,

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531,

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574.

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489.

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464.

281,

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131,

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281,

429.

781,

417.

361,

406.

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396.

551,

388.

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1,59

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0.60

1,48

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259.

991,

612.

801,

548.

071,

539.

991,

528.

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509.

801,

502.

681,

497.

921,

491.

531,

481.

681,

468.

181,

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761,

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389.

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9962

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393.

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4.60

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1,14

5.92

1,13

3.01

1,11

3.22

1,10

5.51

1,10

0.34

1,09

3.42

1,08

2.76

1,06

8.13

1,05

4.67

1,04

2.88

1,03

2.13

1,02

2.88

1,01

5.38

4.17

5,68

5.00

–5,

764.

991,

244.

001,

173.

881,

165.

131,

152.

211,

132.

421,

124.

711,

119.

541,

112.

631,

101.

961,

087.

331,

073.

881,

062.

081,

051.

331,

042.

081,

034.

584.

175,

765.

00–

5,84

4.99

1,26

3.20

1,19

3.08

1,18

4.33

1,17

1.41

1,15

1.62

1,14

3.91

1,13

8.74

1,13

1.83

1,12

1.16

1,10

6.53

1,09

3.08

1,08

1.28

1,07

0.53

1,06

1.28

1,05

3.78

4.17

5,84

5.00

–5,

924.

991,

282.

401,

212.

271,

203.

521,

190.

611,

170.

821,

163.

111,

157.

941,

151.

021,

140.

361,

125.

731,

112.

271,

100.

481,

089.

731,

080.

481,

072.

984.

175,

925.

00–

6,00

4.99

1,30

1.60

1,23

1.47

1,22

2.72

1,20

9.81

1,19

0.02

1,18

2.31

1,17

7.14

1,17

0.22

1,15

9.56

1,14

4.93

1,13

1.47

1,11

9.68

1,10

8.93

1,09

9.68

1,09

2.18

4.17

6,00

5.00

–6,

084.

991,

320.

801,

250.

671,

241.

921,

229.

011,

209.

221,

201.

511,

196.

341,

189.

421,

178.

761,

164.

131,

150.

671,

138.

881,

128.

131,

118.

881,

111.

384.

17

6,08

5.00

–6,

164.

991,

340.

001,

269.

881,

261.

131,

248.

211,

228.

421,

220.

711,

215.

541,

208.

631,

197.

961,

183.

331,

169.

881,

158.

081,

147.

331,

138.

081,

130.

584.

176,

165.

00–

6,24

4.99

1,35

9.20

1,28

9.08

1,28

0.33

1,26

7.41

1,24

7.62

1,23

9.91

1,23

4.74

1,22

7.83

1,21

7.16

1,20

2.53

1,18

9.08

1,17

7.28

1,16

6.53

1,15

7.28

1,14

9.78

4.17

6,24

5.00

–6,

324.

991,

378.

401,

308.

271,

299.

521,

286.

611,

266.

821,

259.

111,

253.

941,

247.

021,

236.

361,

221.

731,

208.

271,

196.

481,

185.

731,

176.

481,

168.

984.

176,

325.

00–

6,40

4.99

1,39

7.60

1,32

7.48

1,31

8.73

1,30

5.81

1,28

6.02

1,27

8.31

1,27

3.14

1,26

6.23

1,25

5.56

1,24

0.93

1,22

7.48

1,21

5.68

1,20

4.93

1,19

5.68

1,18

8.18

4.17

6,40

5.00

–6,

484.

991,

416.

801,

346.

671,

337.

921,

325.

011,

305.

221,

297.

511,

292.

341,

285.

421,

274.

761,

260.

131,

246.

671,

234.

881,

224.

131,

214.

881,

207.

384.

17

6,48

5.00

–6,

564.

991,

436.

001,

365.

881,

357.

131,

344.

211,

324.

421,

316.

711,

311.

541,

304.

631,

293.

961,

279.

331,

265.

881,

254.

081,

243.

331,

234.

081,

226.

584.

176,

565.

00–

6,64

4.99

1,45

5.20

1,38

5.07

1,37

6.32

1,36

3.41

1,34

3.62

1,33

5.91

1,33

0.74

1,32

3.82

1,31

3.16

1,29

8.53

1,28

5.07

1,27

3.28

1,26

2.53

1,25

3.28

1,24

5.78

4.17

6,64

5.00

–6,

724.

991,

474.

401,

404.

271,

395.

521,

382.

611,

362.

821,

355.

111,

349.

941,

343.

021,

332.

361,

317.

731,

304.

271,

292.

481,

281.

731,

272.

481,

264.

984.

176,

725.

00–

6,80

4.99

1,49

3.60

1,42

3.48

1,41

4.73

1,40

1.81

1,38

2.02

1,37

4.31

1,36

9.14

1,36

2.23

1,35

1.56

1,33

6.93

1,32

3.48

1,31

1.68

1,30

0.93

1,29

1.68

1,28

4.18

4.17

6,80

5.00

–6,

884.

991,

512.

801,

442.

671,

433.

921,

421.

011,

401.

221,

393.

511,

388.

341,

381.

421,

370.

761,

356.

131,

342.

671,

330.

881,

320.

131,

310.

881,

303.

384.

17

6,88

5.00

–6,

964.

991,

532.

001,

461.

881,

453.

131,

440.

211,

420.

421,

412.

711,

407.

541,

400.

631,

389.

961,

375.

331,

361.

881,

350.

081,

339.

331,

330.

081,

322.

584.

176,

965.

00–

7,04

4.99

1,55

1.20

1,48

1.07

1,47

2.32

1,45

9.41

1,43

9.62

1,43

1.91

1,42

6.74

1,41

9.82

1,40

9.16

1,39

4.53

1,38

1.07

1,36

9.28

1,35

8.53

1,34

9.28

1,34

1.78

4.17

7,04

5.00

–7,

124.

991,

570.

401,

500.

271,

491.

521,

478.

611,

458.

821,

451.

111,

445.

941,

439.

021,

428.

361,

413.

731,

400.

271,

388.

481,

377.

731,

368.

481,

360.

984.

177,

125.

00–

7,20

4.99

1,58

9.60

1,51

9.48

1,51

0.73

1,49

7.81

1,47

8.02

1,47

0.31

1,46

5.14

1,45

8.23

1,44

7.56

1,43

2.93

1,41

9.48

1,40

7.68

1,39

6.93

1,38

7.68

1,38

0.18

4.17

7,20

5.00

–7,

284.

991,

608.

801,

538.

671,

529.

921,

517.

011,

497.

221,

489.

511,

484.

341,

477.

421,

466.

761,

452.

131,

438.

671,

426.

881,

416.

131,

406.

881,

399.

384.

17


QU

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4.08

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6.64

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7.92

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882.

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2.79

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4.32

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5.60

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6.88

6.63

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7.91

930.

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5614

.31


QU

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2.40

122.

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5


QU

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TAX

– Ta

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3612

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per

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33


QU

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3612

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431,

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681,

610.

851,

589.

521,

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271,

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351,

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771,

488.

271,

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771,

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778.

33

8,97

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129.

991,

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251,

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421,

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921,

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671,

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751,

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171,

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671,

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171,

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178.

339,

130.

00–

9,28

9.99

1,95

0.40

1,81

0.15

1,79

2.65

1,76

6.82

1,72

7.23

1,71

1.82

1,70

1.48

1,68

7.65

1,66

6.32

1,63

7.07

1,61

0.15

1,58

6.57

1,56

5.07

1,54

6.57

1,53

1.57

8.33

9,29

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991,

988.

801,

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221,

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739.

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551,

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971,

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450.

00–

9,60

9.99

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1,88

6.95

1,86

9.45

1,84

3.62

1,80

4.03

1,78

8.62

1,77

8.28

1,76

4.45

1,74

3.12

1,71

3.87

1,68

6.95

1,66

3.37

1,64

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3.37

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8.37

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601,

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351,

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851,

882.

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431,

827.

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681,

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271,

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771,

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271,

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778.

33

9,77

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251,

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421,

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251,

819.

921,

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671,

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751,

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171,

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671,

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171,

685.

178.

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930.

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10,0

89.9

92,

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402,

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151,

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651,

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821,

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231,

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821,

893.

481,

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651,

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321,

829.

071,

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151,

778.

571,

757.

071,

738.

571,

723.

578.

3310

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–10

,249

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2,18

0.80

2,04

0.55

2,02

3.05

1,99

7.22

1,95

7.63

1,94

2.22

1,93

1.88

1,91

8.05

1,89

6.72

1,86

7.47

1,84

0.55

1,81

6.97

1,79

5.47

1,77

6.97

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1.97

8.33

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50.0

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219.

202,

078.

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061.

452,

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621,

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031,

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621,

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281,

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121,

905.

871,

878.

951,

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371,

833.

871,

815.

371,

800.

378.

3310

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–10

,569

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2,25

7.60

2,11

7.35

2,09

9.85

2,07

4.02

2,03

4.43

2,01

9.02

2,00

8.68

1,99

4.85

1,97

3.52

1,94

4.27

1,91

7.35

1,89

3.77

1,87

2.27

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3.77

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8.33

10,5

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10,7

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296.

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138.

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112.

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921,

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932.

171,

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671,

892.

171,

877.

178.

3310

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–10

,889

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2,33

4.40

2,19

4.15

2,17

6.65

2,15

0.82

2,11

1.23

2,09

5.82

2,08

5.48

2,07

1.65

2,05

0.32

2,02

1.07

1,99

4.15

1,97

0.57

1,94

9.07

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11,0

49.9

92,

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802,

232.

552,

215.

052,

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632,

134.

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722,

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471,

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3311

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2,41

1.20

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3.45

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2,18

8.03

2,17

2.62

2,16

2.28

2,14

8.45

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7.12

2,09

7.87

2,07

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2,04

7.37

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5.87

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69.9

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33

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124.

172,

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178.

3311

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2,52

6.40

2,38

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2,36

8.65

2,34

2.82

2,30

3.23

2,28

7.82

2,27

7.48

2,26

3.65

2,24

2.32

2,21

3.07

2,18

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2.57

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407.

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222,

315.

882,

302.

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280.

722,

251.

472,

224.

552,

200.

972,

179.

472,

160.

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145.

978.

3311

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–12

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2,60

3.20

2,46

2.95

2,44

5.45

2,41

9.62

2,38

0.03

2,36

4.62

2,35

4.28

2,34

0.45

2,31

9.12

2,28

9.87

2,26

2.95

2,23

9.37

2,21

7.87

2,19

9.37

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4.37

8.33

12,0

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12,1

69.9

92,

641.

602,

501.

352,

483.

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432,

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392.

682,

378.

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328.

272,

301.

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277.

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33

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339.

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316.

172,

294.

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276.

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261.

178.

3312

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–12

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2,71

8.40

2,57

8.15

2,56

0.65

2,53

4.82

2,49

5.23

2,47

9.82

2,46

9.48

2,45

5.65

2,43

4.32

2,40

5.07

2,37

8.15

2,35

4.57

2,33

3.07

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8.33

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12,6

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756.

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616.

552,

599.

052,

573.

222,

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632,

518.

222,

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882,

494.

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722,

443.

472,

416.

552,

392.

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3312

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–12

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2,79

5.20

2,65

4.95

2,63

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2,61

1.62

2,57

2.03

2,55

6.62

2,54

6.28

2,53

2.45

2,51

1.12

2,48

1.87

2,45

4.95

2,43

1.37

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9.87

2,39

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3313

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–13

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2,91

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2,77

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2,75

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6.82

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2,64

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6.32

2,59

7.07

2,57

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6.57

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3313

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2,98

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4.03

2,74

8.62

2,73

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2,72

4.45

2,70

3.12

2,67

3.87

2,64

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2,62

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33

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3313

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–14

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3,10

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3.48

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9.65

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2,86

5.87

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778.

33

4356


Draft Regulations

Draft RegulationAn Act respecting the conservation and developmentof wildlife(R.S.Q., c. C-61.1)

Aquaculture and sale of fish— Amendments

Notice is hereby given, in accordance with sections 10and 11 of the Regulations Act (R.S.Q., c. R-18.1), thatthe Regulation to amend the Regulation respectingaquaculture and the sale of fish, the text of which ap-pears below, may be made by the Government upon theexpiry of 45 days following this publication.

The purpose of the draft Regulation is to promotecertain aspects of the fish-breeding production of Québecby lifting certain prohibitions and withdrawing certainrequirements. It also proposes several amendments whichare intended to relax regulatory provisions for fish-breeding undertakings. Other measures further the prac-tice of sport fishing and commercial fishing according totheir respective purpose where those activities are prac-tised on the same body of water with respect to the samespecies of fish.

To that end, the Regulation proposes to lift the prohi-bition to breed fish in cages, to withdraw the obligationto label Atlantic farmed salmon, to add new species tothe list of fish whose sale is prohibited when caughtsportively. It also includes changes to the fish-breedingactivities in certain fish-breeding areas according to thespecies of fish and various technical changes that mayfacilitate the practice of those activities.

To date, study of the matter has shown no negativeimpact for undertakings in the fish-breeding field. Theproposed measures contribute to the development ofcertain sectors of aquaculture and are intended to relaxadministrative provisions for undertakings. The prohibi-tion to sell new species of fish caught sportively willenhance the marketing of the catches carried out bycommercial fishermen through the inspection of foodnetwork of the Ministère de l’Agriculture, des Pêcherieset de l’Alimentation while limiting the underground eco-nomic activity in that field and the wide soliciting ofhalieutic species.

Further information may be obtained by contactingPaul-J. Arsenault, Société de la faune et des parc duQuébec, Direction des territoires fauniques et de laréglementation, 675, boulevard René-Lévesque Est,11e étage, boîte 96, Québec (Québec) G1R 5V7.

Telephone : (418) 521-3880, extension 4767Fax : (418) 646-5179E-mail : [email protected]

Any interested person having comments to make isasked to send them in writing, before the expiry of the45-day period, to the Minister responsible for Wildlifeand Parks, 700, boulevard René-Lévesque Est, 29e étage,Québec (Québec) G1R 5H1.

GUY CHEVRETTE,Minister responsible for Wildlife and Parks

Regulation to amend the Regulationrespecting aquaculture and the saleof fish*

An Act respecting the conservation and developmentof wildlife(R.S.Q., c. C-61.1, ss. 49, 70, 73, pars. 1 to 3 and 6,and s. 162, pars. 9, 10, 14, 16 and 23 ; 2000, c. 48,ss. 6, 12 and 13)

1. The Regulation respecting aquaculture and the saleof fish is amended in section 4

(1) by substituting the following for the third para-graph :

“Live American eels, brown or yellow bullheads orstonecats, catfish or carp caught under a commercialfishing licence may be transported in any fish-breedingarea, where such transport takes them to a processingplant or to consumer markets.” ;

* The Regulation respecting aquaculture and the sale of fish, madeby Order in Council 1302-94 dated 17 August 1994 (1994, G.O. 2,3951), was last amended by the Regulation made by Order inCouncil 1439-98 dated 27 November 1998 (1998, G.O. 2, 4607).For previous amendments, refer to the Tableau des modifications etIndex sommaire, Éditeur officiel du Québec, 2000, updated to1 November 2000.


(2) by substituting the following for the fifth para-graph :

“The transport of live fish in transit intended for ex-portation outside Québec or intended for importation toa fish-breeding area where fish-breeding activities out-lined in Schedule I are permitted in respect of the spe-cies of fish provided for in that Schedule is authorized inall the areas.”.

2. Section 5 is revoked.

3. The following is substituted for sections 6 and 7 :

“6. To obtain a licence to operate a breeding pond,each person shall submit an application to the Société dela faune et des parcs du Québec containing the followinginformation :

(1) the person’s name and address ;

(2) the species of fish intended to be bred ;

(3) the location of the breeding ponds and a descrip-tion of those facilities.

7. To obtain a licence to operate a fish-tank forbaitfish, each person shall submit an application to theSociété containing the following information :


(2) the location of the fish-tanks for baitfish and adescription of those facilities.”.

4. The following is substituted for section 9 :

“9. A licence to operate a breeding pond or a licenceto operate a fish-tank for baitfish shall be renewed if theholder of the permit submits an application to the Société,accompanied by the report on operations for the yearpreceding that for which the renewal is applied, andpays the fee prescribed under the Regulation respectingthe scale of fees and duties related to the development ofwildlife made by Order in Council 1291-91 dated18 September 1991.

The report on operations shall contain, according tothe class of the licence, the following information :

(1) for a licence to operate a breeding pond :

(a) the holder’s name and address ; and

(b) purchases and annual production attained for eachfish species and age category ;

(2) for a licence to operate a fish-tank for baitfish :

(a) the holder’s name and address ; and

(b) catches, purchases, sales and end-of-year inven-tories for all the fish.”.

5. The following is inserted after section 10 :

“10.1. The holder of a licence to operate a breedingpond may only breed the species of fish indicated on thelicence and in the facilities and at the location alsoindicated thereon.

10.2. The holder of a licence to operate a fish-tankfor baitfish must operate the fish-tank for baitfish at thelocation indicated on the licence.”.

6. The following is substituted for sections 11 and 12:

“11. To obtain a licence to transport and stock or alicence to transport, each person shall submit an applica-tion to the Société containing the following informa-tion :


(2) the species, number and size of the fish to betransported or stocked ;

(3) the place of origin and destination of the fish ; and

(4) the scheduled date of transport or stocking.

That person must also submit to the Société an inven-tory report made by the holder of a college diploma or auniversity degree in a field related to biological scienceattesting to the presence in the body of water of thespecies to be stocked if it belongs to one of the speciesor classes of fish outlined in Schedule I, whose presencein the body of water constitutes a condition of stocking.

12. No licence to transport is required in the follow-ing cases :

(1) for the holder of a sport fishing licence where theholder transports baitfish for his fishing ;

(2) for the holder of a commercial fishing licence forbaitfish ;


(3) for the holder of a licence to operate a breedingpond, a fish-tank for baitfish, a fish-breeding plant or afishing pond where its holder transports fish to or fromfacilities of another holder of one of those licences.”.

7. Sections 13 to 17 are revoked.

8. The following is substituted for sections 18 to 20 :

“18. The holder of a licence to transport and stock ora licence to transport may only transport or stock thespecies, number and size of the fish indicated on thelicence.

He must also transport those fish from the place oforigin to the destination indicated on the licence whilerespecting the maximum number of authorized trans-ports indicated thereon and stock them, as the case maybe, at the destination also indicated thereon.

19. The holder of a licence to transport and stock or alicence to transport shall carry the licence with himthroughout the duration of the transport or stocking.

20. To obtain a licence to extract roe and milt and totransport, each person shall submit an application to theSociété containing the following :


(2) the species of fish, their sex and size as well asthe maximum number of each species from which roeand milt is to be extracted ;

(3) the place of origin and destination of the fish.

That person must also hold a licence issued for scientific,educational or management purposes under section 19 ofthe Québec Fishery Regulations which authorizes himto fish for the fish referred to in subparagraph 2 of thefirst paragraph.

20.1. The holder of a licence to extract roe and miltand to transport may only extract roe and milt and onlyfrom the species of fish whose sex and size correspondto those outlined in the licence and only for the maxi-mum number that is indicated thereon. Also, they mayonly transport those fish from the place of origin to thedestination which are both indicated on the licence.”.

9. Section 21 is amended by striking out “and shallshow it to a wildlife conservation officer on request”.


“30. The sale of dead fish of the following species isprohibited :

(1) largemouth bass (Micropterus salmoides) ;

(2) smallmouth bass (Micropterus dolomieu) ;

(3) American shad (Alosa sapidissima) ;

(4) gizzard shad (Dorosoma cepedianum) ;

(5) American eel (Anguilla rostrata) ;

(6) white bass (Morone chrysops) ;

(7) brown bullhead (Ameiurus nebulosus) ;

(8) stonecat (Noturus flavus) ;

(9) yellow bullhead (Ameiurus natalis) ;

(10) channel catfish (Ictalurus punctatus) ;

(11) striped bass (Morone saxatilis) ;

(12) chain pickerel (Esox niger) ;

(13) carp (Cyprinus carpio) ;

(14) copper redhorse (Moxostoma hubbsi) ;

(15) river redhorse (Moxostoma carinatum) ;

(16) longear sunfish (Lepomis megalotis) ;

(17) bluegill (Lepomis macrochirus) ;

(18) rock bass (Ambloplites rupestris) ;

(19) pumpkinseed (Lepomis gibbosus) ;

(20) yellow walleye (Stizostedion vitreum) ;

(21) sauger (Stizostedion canadense) ;

(22) rainbow smelt (Osmerus mordax) ;

(23) pygmy smelt (Osmerus spectrum) ;

(24) lake sturgeon (Acipenser fulvescens) ;


(25) Atlantic sturgeon (Acipenser oxyrinchus) ;

(26) northern pike (Esox lucius) ;

(27) burbot (Lota lota) ;

(28) black crappie (Pomoxis nigromaculatus) ;

(29) muskellunge (Esox masquinongy) ;

(30) Arctic char (Salvelinus alpinus) ;

(31) brook trout (Salvelinus fontinalis) ;

(32) splake trout or splake 2 trout (Salvelinusnamaycush x Salvelinus fontinalis) ;

(33) yellow perch (Perca flavescens) ;

(34) Atlantic salmon (Salmo salar) ;

(35) tench (Tinca tinca) ;

(36) lake trout (Salvelinus namaycush) ;

(37) rainbow trout (Oncorhynchus mykiss) ; or

(38) brown trout (Salmo trutta).

Notwithstanding the foregoing, the sale of any classof fish of a species referred to in the first paragraph isauthorized where those fish are caught by the holder of acommercial fishing licence issued under the QuébecFishery Regulations, are sold by the holder of a licenceto operate a fishing pond or, come from a fish-breedingplant ; their sale is also authorized where those fish areimported and were caught by the holder of a commercialfishing licence or are commercially bred, in accordancewith the statutes and regulations of another province,territory of Canada or another country.”.

11. Section 31 is revoked.

12. Section 32 is amended by substituting the number“30” for the number “31”.

13. The following is substituted for sections 33 to 35:

“33. The sale of any species of live fish is prohibitedexcept for those of a saltwater species.

Notwithstanding the foregoing, the sale of live fish isauthorized where they are sold by the holder of a licenceto operate a fish-breeding plant, by the holder of acommercial fishing licence or by the holder of a licenceto operate a fishing pond to another holder of a licenceto operate a fishing pond or to a holder of a licence tooperate a fish-breeding plant.

34. The sale of live or dead baitfish is prohibited.

Notwithstanding the foregoing, the sale of those fishis authorized where they are sold by the holder of acommercial fishing licence for baitfish or by the holderof a licence to operate a fish-tank for baitfish ; anyperson is authorized to sell dead baitfish where thosefish were caught by the holder of a commercial fishinglicence for baitfish, were obtained from the holder of alicence to operate a fish-tank for baitfish or are im-ported.

35. The infringement of any provision of section 4, 8,10, 10.1, 10.2, 18, 19, 20.1, 21, 30, 32, 33 or 34 consti-tutes an infraction.”.

14. Schedule I attached hereto is substituted forSchedule I.



SCHEDULE I

PRODUCTION, STOCKING, KEEPING IN CAPTIVITY, BREEDING AND TRANSPORTOF FISH IN FISH-BREEDING AREAS

Item Column I Column II Column III Column IVSpecies or class of fish Fish-breeding areas Activity Condition of stocking

1 Largemouth bass (1) 4, 5, 6, 7, 8, Production Species already present(Micropterus salmoides) 9, 10, 11, 13, 15 Keeping in captivity in the body of waterSmallmouth bass Breeding(Micropterus dolomieu) Stocking

Transport

(2) 12 Keeping in captivity Species already presentStocking in the body of waterTransport

2 American eel (1) 2, 3, 4, 5, 6, Production Species already present(Anguilla rostrata) 7, 8, 9, 10, 11, Keeping in captivity in the body of water

13, 14, 15, 18, 19, Breeding21, 22, 23, 24, 28 Stocking

Transport

(2) 12, 16 Transport

3 White bass (1) 3, 4, 5, 6, 7, Production Species already present(Morone chrysops) 8, 9, 10, 15, 18, Keeping in captivity in the body of waterStriped bass 19, 21, 23 Breeding(Morone saxatilis) Stocking

Transport

(2) 16 Transport

4 Brown bullhead 4, 5, 6, 7, 8, 9, Production Species already present(Ameiurus nebulosus) 10, 15 Keeping in captivity in the body of waterStonecat (Noturus flavus) BreedingYellow bullhead Stocking(Ameiurus natalis) TransportChannel catfish(Ictalurus punctatus)Carp (Cyprinus carpio)

5 Yellow walleye (1) 4, 5, 6, 7, 8, Production Species already present(Stizostedion vitreum) 9, 10, 11, 12, 13, Keeping in captivity in the body of waterof a genetic line that 14, 15, 18, 28 Breedingoriginated in the StockingSt. Lawrence watershed Transportin Québec

(2) 12 Keeping in captivity Species already present inStocking the body of waterTransport

(3) 16 Transport



6 Yellow walleye of a 25 Production Species already presentgenetic line that Keeping in captivity in the body of wateroriginated in the BreedingJames Bay watershed Stocking

Transport

7 Sauger (1) 4, 5, 6, 7, 8, Production Species already present(Stizostedion canadense) 9, 10, 11, 13, Keeping in captivity in the body of water

14, 15, 18, 28 BreedingStockingTransport


(3) 16 Transport

8 All the freshwater All areas Productionmolluscs of a genetic line Keeping in captivitythat originated in the Breedingfish-breeding area, Transportexcept zebra mussels andquagga mussels

9 All the freshwater All areas Productioncrustaceans of a genetic Keeping in captivityline that originated in a Breedingfish-breeding area Transport

10 Lake sturgeon (1) 4, 5, 6, 7, 8, Production Species already present(Acipenser fulvescens) 9, 10, 11, 13, Keeping in captivity in the body of water

15, 23, 28 BreedingStockingTransport

(2) 12 Transport

11 Atlantic sturgeon 2, 3, 4, 5, 6, 7, Production Species already present(Acipenser oxyrinchus) 15, 19, 21, 23 Keeping in captivity in the body of water

BreedingStockingTransport

12 Northern pike (1) 4, 5, 6, 7, 8, Production Species already present(Esox lucius) 9, 10, 11, 13, Keeping in captivity in the body of water

14, 15, 18, 19, 21, 28 BreedingStockingTransport


(3) 16 Transport



13 Lake whitefish (1) 3, 4, 5, 6, 7, Production Species already present(Coregonus clupeaformis) 8, 9, 10, 11, 13, Keeping in captivity in the body of water

14, 15, 18, 19, Breeding21, 28 Stocking

Transport


(3) 16 Transport

14 Lake whitefish of a 25 Production Species already presentgenetic line that Keeping in captivity in the body of wateroriginated in the BreedingJames Bay watershed Stocking

Transport

15 Lake whitefish of a 26 Production Species already presentgenetic line that Keeping in captivity in the body of wateroriginated in the BreedingHudson Bay watershed Stocking

Transport

16 Lake whitefish of a 27 Production Species already presentgenetic line that Keeping in captivity in the body of wateroriginated in the BreedingUngava Bay watershed Stocking

Transport

17 Hybrids developed only (1) 2, 3, 4, 5, 6, Productionfrom species authorized 7, 8, 9, 10, 11, Keeping in captivityfor the area, except 13, 14, 15, 18, Breedingsplake trout or splake 19, 21, 22, 23, Transport2 trout 24, 28


18 Muskellunge (1) 4, 5, 6, 7, 8, Production Species already present(Esox masquinongy) 9, 10, 15 Keeping in captivity in the body of water

BreedingStockingTransport

19 Common sucker (1) 4, 5, 6, 7, 8, Production(Catostomus commersoni) 9, 10, 11, 13, Keeping in captivityNorthern sucker 14, 15, 18, 19, 28 Breeding(Catostomus catostomus) Transport




20 Anadromous Arctic char (1) 2, 3, 4, 5, 6, Production Species already present(Salvelinus alpinus) 7, 8, 9, 10, 11, Keeping in captivity in the body of water

13, 14, 15, 18, 19, Breeding21, 22, 23, 24, 28 Stocking

Transport


21 Anadromous Arctic char 25 Production Species already presentof a genetic line that Keeping in captivity in the body of wateroriginated in the BreedingJames Bay watershed Stocking

Transport

22 Anadromous Arctic char 26 Production Species already presentof a genetic line that Keeping in captivity in the body of wateroriginated in the BreedingHudson Bay watershed Stocking

Transport

23 Anadromous Arctic char 27 Production Species already presentof a genetic line that Keeping in captivity in the body of wateroriginated in the BreedingUngava Bay watershed Stocking

Transport

24 Landlocked Arctic char (1) 2, 3, 4, 5, 6, Production Species already present7, 8, 9, 10, 11, Keeping in captivity in the body of water13, 14, 15, 18, Breeding19, 23, 28 Stocking

Transport


(3) 21, 22, 24 ProductionKeeping in captivityBreedingTransport

25 Landlocked Arctic char 16 Keeping in captivity Species already presentin a genetic line that Stocking in the body of wateroriginated in Area 16

26 Landlocked Arctic char 21, 22, 24 Stocking Species already presentin a genetic line that in the body of wateroriginated in Areas 21,22 or 24

27 Landlocked Arctic char 25 Production Species already presentin a genetic line that Keeping in captivity in the body of wateroriginated in the BreedingJames Bay watershed Stocking

Transport



28 Landlocked Arctic char 26 Production Species already presentin a genetic line that Keeping in captivity in the body of wateroriginated in the BreedingHudson Bay watershed Stocking

Transport

29 Landlocked Arctic char 27 Production Species already presentin a genetic line that Keeping in captivity in the body of wateroriginated in the BreedingUngava Bay watershed Stocking

Transport

30 Anadramous brook trout (1) 2, 3, 4, 5, 6, Production(Salvelinus fontinalis) 7, 8, 9, 10, 15, Keeping in captivity

19, 23 BreedingStockingTransport

(2) 11, 13, 14, Production18, 20, 21, 22, Keeping in captivity24, 28 Breeding

Transport


31 Anadramous brook trout 21, 22, 24 Stockingof a genetic line thatoriginated in Areas 21,22 or 24

32 Anadramous brook trout 25 Productionof a genetic line that Keeping in captivityoriginated in the BreedingJames Bay watershed Stocking

Transport

33 Anadramous brook trout 26 Productionof a genetic line that Keeping in captivityoriginated in the BreedingHudson Bay watershed Stocking

Transport

34 Anadramous brook trout 27 Productionof a genetic line that Keeping in captivityoriginated in the BreedingUngava Bay watershed Stocking

Transport



35 Landlocked brook trout (1) 2, 3, 4, 5, 6, Production7, 8, 9, 10, 11, Keeping in captivity13, 14, 15, 17, Breeding18, 19, 23, 28 Stocking

Transport

(2) 12 Keeping in captivityStockingTransport

(3) 16 Transport


36 Landlocked brook trout 1 Keeping in captivityof a genetic line that Stockingoriginated in Area 1 Transport

37 Landlocked brook trout 16 Keeping in captivityof a genetic line that Stockingoriginated in Area 16

38 Landlocked brook trout 20 Keeping in captivityof a genetic line that Stockingoriginated in Area 20 Transport

39 Landlocked brook trout 21, 22, 24 Stockingof a genetic line thatoriginated in Areas 21,22 or 24

40 Landlocked brook trout 25 Productionof a genetic line that Keeping in captivityoriginated in the BreedingJames Bay watershed Stocking

Transport

41 Landlocked brook trout 26 Productionof a genetic line that Keeping in captivityoriginated in the BreedingHudson Bay watershed Stocking

Transport

42 Landlocked brook trout 27 Productionof a genetic line that Keeping in captivityoriginated in the BreedingUngava Bay watershed Stocking

Transport



43 Splake trout and splake (1) 2, 3, 4, 5, 6, Production2 trout (Salvelinus 7, 8, 9, 10, 11, Keeping in captivitynamaycush x Salvelinus 13, 14, 15, 18, Breedingfontinalis) 19, 21, 28 Transport

(2) 2, 3, 4, 5, 6, Stocking7, 8, 9, 10, 11,13, 14, 15, 19and 28, exceptin the bodies ofwater referred toin Schedule III


44 Yellow perch (1) 4, 5, 6, 7, 8, Production(Perca flavescens) 9, 10, 13, 15 Keeping in captivity

BreedingTransport

(2) 12 Transport

45 Anadromous Atlantic (1) 2, 3, 4, 5, 6, Production Species already presentsalmon (Salmo salar) 7, 8, 9, 10, 11, Keeping in captivity in the body of water

13, 14, 15, 18, Breeding19, 20, 23, 28 Stocking

Transport

(2) 12 Transport

(3) 16 Keeping in captivity Species already presentBreeding in the body of waterTransport


46 Anadromous Atlantic 1 Production Species already presentsalmon of a genetic line Keeping in captivity in the body of waterthat originated in Area 1 Breeding

StockingTransport

47 Anadromous Atlantic 21, 22, 24 Stocking Species already presentsalmon of a genetic line in the body of waterthat originated inAreas 21, 22 or 24

48 Anadromous Atlantic 27 Production Species already presentsalmon of a genetic line Keeping in captivity in the body of waterthat originated in BreedingUngava Bay Stocking

Transport



49 Freshwater Atlantic (1) 2, 3, 4, 5, 6, Production Species already presentsalmon (Ouananiche) 7, 8, 9, 10, 11, Keeping in captivity in the body of water

13, 14, 15, 19, 23, 28 BreedingStockingTransport

(2) 12, 16 Keeping in captivity Species already presentStocking in the body of waterTransport

(3) 18, 21, 22, 24 ProductionKeeping in captivityBreedingTransport

50 Freshwater Atlantic 18 Stocking Species already presentsalmon (Ouananiche) of in the body of watera genetic line thatoriginated in Area 18

51 Freshwater Atlantic 21, 22, 24 Stocking Species already presentsalmon (Ouananiche) of in the body of watera genetic line thatoriginated in Areas 21,22 or 24

52 Freshwater Atlantic 25 Production Species already presentsalmon (Ouananiche) of Keeping in captivity in the body of watera genetic line that Breedingoriginated in the StockingJames Bay watershed Transport

53 Lake trout (1) 2, 3, 4, 5, 6, Production Species already present(Salvelinus namaycush) 7, 8, 9, 10, 11, Keeping in captivity in the body of water

13, 14, 15, 18, Breeding19, 23, 28 Stocking

Transport

(2) 12, 16 Keeping in captivity Species already presentStocking in the body of waterTransport


54 Lake trout of a genetic 21, 22, 24 Stocking Species already presentline that originated in in the body of waterAreas 21, 22 or 24

55 Lake trout of a genetic 25 Production Species already presentline that originated in the Keeping in captivity in the body of waterJames Bay watershed Breeding

StockingTransport



56 Lake trout of a genetic 26 Production Species already presentline that originated in the Keeping in captivity in the body of waterHudson Bay watershed Breeding

StockingTransport

57 Lake trout of a genetic 27 Production Species already presentline that originated in the Keeping in captivity in the body of waterUngava Bay watershed Breeding

StockingTransport

58 Rainbow trout (1) 4, 5, 6, 7, 8, Production(Oncorhynchus mykiss) 9, 10, 13 and 15, Keeping in captivityBrown trout (Salmo trutta) except in the bodies Breeding

of water referred Stockingto in Schedule III Transport

(2) 12 Transport

4359

Draft RegulationAn Act respecting the Régie du logement(R.S.Q., c. R-8.1)

Code of ethics of the commissioners of theRégie du logement

Notice is hereby given, in accordance with sections 10and 11 of the Regulations Act (R.S.Q., c. R-18.1), thatthe Code of ethics of the commissioners of the Régie dulogement, the text of which appears below, may be madeby the Government, upon the expiry of 45 days follow-ing this publication.

The Code of ethics establishes the rules of conductand duties of commissioners towards the public, theparties, the witnesses and the persons representing them;it describes, in particular, conduct derogatory to thehonour, dignity or integrity of the commissioners. It alsodetermines activities or situations that are incompatiblewith their office, obligations concerning the disclosureof interest and the duties they may perform gratuitously.

The Code of ethics also includes particular rules forpart-time commissioners and special clerks.

Further information may be obtained by contactingMe Ginette Chartrand at the Régie du logement, rez-de-chaussée, bureau 2360, Pyramide Ouest (D), 5199, rueSherbrooke Est, Village olympique, Montréal (Québec)H1T 3X1, tel : (514) 864-1689 or fax (514) 873-6805.

Any person having comments to make on the matteris asked to send them in writing, before the expiry of the45-day period, to the undersigned, Ministère des Affairesmunicipales et de la Métropole, aile Chauveau, édificeJean-Baptiste-De La Salle, 20, rue Pierre-Olivier-Chauveau, 3e étage, Québec (Québec) G1R 4J3.

LOUISE HAREL,Minister of Municipal Affairs and Greater Montréal,Responsible for the Régie du logement

Code of ethics of the commissioners ofthe Régie du logementAn Act respecting the Régie du logement(R.S.Q., c. R-8.1, ss. 8 and 108, 1st par. subpar. 6)

DIVISION IGENERAL

1. The purpose of this Code is to set out the rules ofconduct and the duties of commissioners, in order toensure public trust in the impartial and independentperformance of their duties.

2. Commissioners shall ensure the proper conduct ofhearings and render justice under the applicable rules oflaw.


DIVISION IICOMMISSIONERS’ DUTIES

3. Commissioners shall perform their duties with hon-our, dignity, integrity and diligence.

4. Commissioners shall perform their duties with fullindependence and without any interference.

5. Commissioners shall uphold the integrity of theiroffice and defend its independence, in the higher interestof justice.

6. Commissioners shall be clearly impartial and ob-jective.

7. Commissioners shall perform their duties showingappropriate consideration towards everyone without dis-crimination.

8. Commissioners shall show respect and courtesytowards those appearing before them, while exercisingthe authority necessary for the proper conduct of thehearing.

9. Commissioners shall respect the confidentiality ofdeliberations.

10. Commissioners are bound to discretion regard-ing any matter brought to their knowledge in the per-formance of their duties and to respect the confidentialnature of the information thus obtained.

11. Commissioners shall take the necessary meas-ures to keep up-to-date and improve the knowledge andskills necessary to perform their duties.

12. Commissioners shall be reserved in public.

13. Commissioners shall avoid any situation or ac-tivity from which could arise a conflict between theirpersonal interests and the requirements of their duties.

14. Commissioners shall disclose to the chairman ofthe Board any direct or indirect interest that they have ina business likely to bring about conflict between theirpersonal interests and the duties of their office.

15. Commissioners shall avoid getting involved inany activity or putting themselves in any situation likelyto undermine the dignity of their office or discredit theBoard.

16. Commissioners shall be politically neutral andshall not engage in any partisan political activity that isincompatible with the performance of their duties.

17. Commissioners may gratuitously perform dutieswithin non-profit organizations insofar as they do notcompromise their impartiality or the effective perform-ance of their duties.

18. The following is incompatible with the perform-ance of their duties :

(1) soliciting or collecting donations, except in thecase of small-scale community, school, religious or fam-ily activities that do not compromise other duties im-posed by this Code, or associating their status to thoseactivities ;

(2) being part of an organization likely to be involvedin matters before the Board.

DIVISION IIIPROVISIONS SPECIFIC TO PART-TIMECOMMISSIONERS AND SPECIAL CLERKS

19. Giving legal advice in fields within the expertiseof the Board is incompatible with the performance of theduties of part-time commissioners or special clerks tothe extent that their impartiality and the effective per-formance of their duties are compromised.

20. Part-time commissioners may not act on behalfof a party before the Board.

21. This Code shall apply, mutatis mutandis, to spe-cial clerks appointed under the Act respecting the Régiedu logement.

DIVISION IVFINAL


4362


Draft RegulationAn Act respecting municipal taxation(R.S.Q., c. F-2.1)

Municipal taxation— Form or minimum content of various documents— Amendments

Notice is hereby given, in accordance with sections 10and 11 of the Regulations Act (R.S.Q., c. R-18.1), thatthe Regulation to amend the Regulation respecting theform or minimum content of various documents relativeto municipal taxation, the text of which appears below,may be made by the Minister of Municipal Affairs andGreater Montréal upon the expiry of 45 days followingthis publication.

The purpose of the draft Regulation is to amend theRegulation respecting the form or minimum content ofvarious documents relative to municipal taxation to takeinto account the possibility for local municipalities touse a multiple rate scheme and to take into account thereplacement of the concept of “place of business” by“business establishment”.

Therefore, the draft Regulation proposes adding tothe minimum content of the notice of assessment and taxaccount information relating to the implementation of amultiple rate scheme, similar to present requirementsfor surtax or non-residential immovable tax purposes. Italso proposes replacing the term “place of business” by“business establishment” and, consequently, prescribinga new form for applications for the review of a roll ofrental values while allowing the continued use of the oldform.

To date, study of the matter has revealed no impact onthe general public or on businesses.

Further information my be obtained by contactingMr. André Carrier, 10, rue Pierre-Olivier-Chauveau,3e étage, Québec (Québec) G1R 4J3 ; telephone : (418)691-2030 ; fax : (418) 644-6725.

Any interested person having comments to make onthe draft Regulation is asked to send them in writing,before the expiry of the 45-day period, to the Minister ofState for Municipal Affairs and Greater Montréal andMinister of Municipal Affairs and Greater Montréal, 10,rue Pierre-Olivier-Chauveau, 4e étage, Québec G1R 4J3.

LOUISE HAREL,Minister of State for Municipal Affairs and GreaterMontréal and Minister of Municipal Affairsand Greater Montréal

Regulation to amend the Regulationrespecting the form or minimum contentof various documents relative tomunicipal taxation*

An Act respecting municipal taxation(R.S.Q., c. F-2.1, s. 263, par. 2)

1. Section 2 of the Regulation respecting the form orminimum content of various documents relative to mu-nicipal taxation is amended

(1) by substituting “business establishment” for “placeof business” in the part preceding paragraph 1 ;

(2) by substituting “establishment” for “place” in para-graphs 1 and 8 ; and

(3) by substituting “establishment” for “place” in para-graphs 6, 7, 9 and 10.

2. Section 4 is amended by substituting “businessestablishment” for “place of business”.

3. Section 5 is amended by adding the following afterparagraph 13 :

“(14) an indication that the unit is referred to in thefourth paragraph of section 244.13 or 244.25 of the Actas well as the information required under section 61 ofthe Act if the role must indicate the information sepa-rately in respect of part of the unit ;

(15) an indication that the unit belongs to the groupdescribed in section 244.31 of the Act or to any othercategory among those provided for in sections 244.34 to244.36 of the Act ;

(16) the number of each class among those listed insections 244.32 and 244.54 of the Act of which the unitforms part ;

(17) an indication that the unit is referred to in sec-tion 244.51 of the Act ;

(18) an indication that the unit is referred to in sec-tion 244.52 of the Act as well as the information re-

* The Regulation respecting the form or minimum content of vari-ous documents relative to municipal taxation, made by Minister’sOrder dated 30 June 1992 (1992, G.O. 2, 3319), was last amendedby the Regulation made by Minister’s Order dated 5 October 1999(1999, G.O. 2, 3687). For previous amendments, refer to the Tab-leau des modifications et Index sommaire, Éditeur officiel duQuébec, 2000, updated to 1 November 2000.


quired under section 61 of the Act if the role mustindicate the information separately in respect of part ofthe unit.”.


“6. If the notice of assessment contains a categorynumber referred to in paragraph 12 of section 5 or aclass number referred to in paragraph 16 of that section,it must include a section or a schedule that explains,either generally with examples or specifically, how theunit of assessment was determined to belong to thecategory or class in question.”.

5. Section 7 is amended by substituting “businessestablishment” and “business” for “place of business”and “business” respectively.

6. Section 8 is amended

(1) by substituting ”business establishment” and “es-tablishment” for “place of business” and “place” respec-tively in paragraph 3 ;

(2) by substituting “business establishment” for “placeof business” in paragraph 4 ;

(3) by inserting the following after paragraph 5 :

“(5.1) in the case of the general property tax, wherea number of specific rates have been fixed undersection 244.29 of the Act, the name of each rate thatapplies in whole or in part to establish the tax imposedon the unit of assessment in question ;” and

(4) by inserting the following after paragraph 7.2 :

“(7.2.1) in the case of the surtax or tax on non-residential immovables imposed on a unit of assessmentreferred to in the fourth paragraph of section 244.13 or244.25 of the Act, or on a part of a unit referred to in thatparagraph, the percentage of the rate of surtax or taxapplicable to the unit or part of the unit, that is, 20%;”.

7. Section 9 is amended by inserting “or 5.1” after thenumber “5”.


(1) by substituting “business establishment” for “placeof business” ; and

(2) by inserting “a section or” after “contain”.

9. The following is inserted after section 10 :

“10.1. Where under section 244.58 of the Act theinformation referred to in paragraph 7 of section 8 means,rather than a single tax rate, the combination that appliesin the calculation of the general property tax imposed onthe unit of assessment and that is made up of either oneof the specific rates fixed under section 244.29 of theAct and part of another of those rates or of parts of anumber of those rates,

(1) the account must indicate each rate included inwhole or in part in the combination ; and

(2) the account must indicate, with respect to eachspecific rate of which only a part is included in thecombination, the percentage that part represents.

If the indicated percentage applies because the unitof assessment forms part of the classes listed insections 244.32 and 244.54 of the Act, because it isreferred to in section 244.51 of the Act or because theunit or a part of the unit is referred to in section 244.52of the Act, the account must either contain an explana-tion correlating the percentage with the indication on thenotice of assessment in respect of the unit in accordancewith one of paragraphs 16 to 18 of section 5 or include aschedule containing the explanation.”.

10. Section 11.1 is amended

(1) by inserting “or 7.2.1” after “7.2” ; and

(2) by inserting “or 14” after “13”.

11. Section 11.2 is amended by inserting “a sectionor” after “contain” in the part preceding paragraph 1.


(1) by inserting “, 244.59” after “244.15” ; and

(2) by inserting “a section or” after “contain”.

13. The following form is substituted for the formprovided for in Schedule II :


“Gouvernement du QuébecMinistère desAffaires municipales et de la Métropole

GEOGRAPHIC CODE APPLICATION NUMBER

IMPORTANT : Unless otherwise indicated, fill in all the white boxes in Sections 1 to 4 legibly, following the directions given i n brackets. Ifnecessary, see the additional instructions on the reverse.

1. IDENTIFICATION OF THE BUSINESS ESTABLISHMENT

MUNICIPALITY : ROLL INQUESTION :

APPLICATION FOR REVIEW OF THE ROLL OF RENTAL VALUES3 years of the triennal roll

(City, village, parish, etc., to whose roll of rental values the application pertains)

ADDRESS :Postal code

(Number(s), name of the street, avenue, road, etc., where the business establishment is located)

CADASTRAL NUMBER(S) :

(Only if it is a site without a building or a building without an address)

FILE :Division Section Location CD Building Premises

(File number entered on the roll and on the notice of assessment)

TOTAL VALUE :

(Rental value entered on the roll and on the notice of assessment)

$

3. ORIGIN, SUBJECT OF AND GROUNDS FOR THE REVIEW REQUESTED

ORIGIN OF THE APPLICATION :(Check only one of the 4 boxes. See details on the reverse if necessary)

Roll of rental values as deposited

Notice of alteration

1.

2.Number

Notice of correction ex officio

Alteration not made by the assessor

3.

4.

Number

I REQUEST A REVIEW OF THE ENTRIES ON OR OMISSIONS FROM THE ROLL CONCERNING (check at least one of the 3 boxes) :

The rental valueof the businessestablishment

(Conclusion sought with respect to the value. For information only, you may indicate the figure which, in your opinion, corresponds to the rental value of the businessestablishment in question) assessment in question)

$Actual value according to the applicant

GROUNDSINVOKED(See reverse)

(Documents may be attached to this form if the space provided is insufficient)

SURNAME ANDGIVEN NAME(S) :SAME ADDRESS AS THEBUSINESSESTABLISHMENT?

Postal code

(Postal address of the applicant)

Yes

NoHome telephone no.

( ) -

Work telephone no.

( ) -

Fax no.

( ) -

2. IDENTIFICATION OF THE APPLICANT

THE APPLICANTIS :(Check only one of the 4 boxes)

The sole occupant of the business establishment.

One of the co-occupants of the business establishment with other(s).

Other (please specify) :

Division Section Location CD Building Premises

4. SIGNATURE OF THE APPLICANT OR OF HIS MANDATORYYear Month Day

(Signature of the applicant or of his mandatory) (Name of signatory) (Date of signature)Note : The date on which the application for review is signed is not deemed proof of its filing. Only the date entered in Sect ion 5 is deemed valid in this respect.

File this form, duly filled out, at the location indicated on your notice of assessment.If you wish to file your application for review by registered mail, please follow the directions given on the reverse.

5. CERTIFICATION OF OFFICIAL IN RECEIPT OF THE APPLICATION (For official use only)

CONFIRMATION OF THE ENTRIES ON THE ROLLPOSSESSION UTILIZATION DWELLINGS OTHER PREMISES

Code Code Number Number

File matchesthe roll?

Rental valuematches the roll?

Yes if no

Yes if no $

SUMRECEIVED : $

T U N P

APPLICATION ANDSUM RECEIVED ON THE :

Year Month Day

(Signature of official)(This document constitutes the applicant’s receipt)

NOTE : STEPS FOLLOWING APPLICATIONYour application for review will be processed by the assessor of the organization responsible for the roll of rental values of the municipality on which territorythe business establishment in question is located.

The assessor must advise you in writingof his conclusion at the latest on

If you AGREE with the assessor on the alterations to be made to the roll of rental values, you have 30 days following the sending of the assessor’s replyto enter into a written agreement with the assessor. You may enter into an agreement earlier than the final date indicated above.

If you DISAGREE with the assessor on the alterations to be made, you have 60 days following the sending of the assessor’s reply to lodge an appeal withthe Administrative Tribunal of Québec, based on the same subject as your application for review (see details on the reverse). Once you have lodged anappeal, you may no longer enter into an agreement with the assessor.

If you DO NOT RECEIVE A WRITTEN REPLY from the assessor, you have 30 days after the final date indicated above to lodge an appeal with theAdministrative Tribunal of Québec, based on the same subject as your application for review (see details on the reverse).

In his reply, the assessor will either :- propose an alteration to the roll of rental values or- inform you that no alteration will be proposed.

2.9.2 A (2001/02)

FINAL DATEYear Month Day

Other entry

Other entry

(Type of entry)

(Type of entry)

(Conclusion sought)

(Conclusion sought)

The mandatory of the occupant of thebusiness establishment, whose name is :

2. COPY TO BE USED TO LODGE AN APPEAL, IF APPLICABLE


”.

APPLICATION FOR REVIEW OF THE ROLL OF RENTAL VALUES : EXPLANATORY NOTES

The Act respecting Municipal Taxation (sections 124 to 138.4) makes provision for an administrative review of the entries contained on the rollof rental values. Any true application for review will receive a written reply from the assessor. The applicant and the assessor may enter intoan agreement with respect to the alterations to be made to the roll. Failing an agreement, the Act shall grant an appeal, before theAdministrative Tribunal of Québec, to any person who has first filed an application for review.

DEFINITIONS

• Business establishment : immovable or part of an immovable where a person carries out a business or administrative activity, for profit-making or non-profit-making purposes, and which is entered on the roll of rental values under a single filenumber.

• Roll of rental values : public document containing certain entries prescribed by regulation, for each of the business establishmentssituated on the territory of a municipality.

• Market date : the date on which market conditions are considered in order to establish the rental value of all the businessestablishments entered on the roll of rental values of a municipality.

RIGHT TO APPLY FOR A REVIEW

• A person who has an interest in contesting the accuracy, existence or absence of an entry on the roll of rental values relative to a businessestablishment of which he or another person is the occupant may file an application for review with the municipal body responsible forassessment in question.

• A person bound to pay tax or compensation to the municipality which uses the roll of rental values is deemed to have the interest requiredto file an application for review.

ORIGIN OF THE APPLICATION FOR REVIEW (and time limits applicable)

The Act makes provision for 4 situations which give the right to apply for a review and sets time limits for each situation :Situation which may lead to the filing of an application for review

1. Deposit of the roll of rental values, followed by the sending of anotice of assessment to the person carrying out an activity

2. Alteration to the roll made by certificate, followed by the sending ofa notice of assessment

3. Notice of correction ex officio addressed by the assessor to theperson carrying out an activity, to inform him of a planned correction

4. Failure by the assessor to make an alteration to the roll, despitean event occurring that should have led to such an alteration

Time limit set for filing the application

Whichever date is later :- prior to 1 May following the coming into force of the roll of rental values ;- 60 days following the sending of the notice of assessment (120 days if the notice relates to a business establishment whose value is equal to or greater than $100,000).

Whichever date is later :- prior to 1 May following the coming into force of the roll of rental values ;- 60 days following the sending of the notice of alteration.

Whichever date is later :- prior to 1 May following the coming into force of the roll of rental values ;- 60 days following the sending of the notice of correction ex officio.

In the course of the financial year in which the event justifying an alterationoccurs or prior to the end of the following financial year.

GROUNDS INVOKED

• The Act stipulates that the application for review must state briefly the grounds invoked. These are the arguments that the applicant wishesthe assessor to consider at the time of review.

• For example, the defects of a business establishment (breakage, construction defects, etc.), nuisances (noise, pollution, flooding, etc.), aswell as its financial situation (loss of rent, high expenses, leases of comparable business establishments), are valid grounds to invoke insupport of the application for review.

• The amount of taxes to be paid does not constitute grounds justifying an alteration to the roll of rental values.

• If the space provided on the form is insufficient, additional documents may be attached to explain the grounds invoked.

CONDITIONS

For an application to be admissible to the municipal body responsible for the assessment, it must satisfy, in addition to the time limits givenabove, the following conditions :

• Be made on the form prescribed for this purpose. This document is the prescribed form. Additional explanatory documents may beattached to the completed form if necessary.

• Be filed at the location determined by the municipal body responsible for assessment for the purposes of the administrative review of therental value, or be sent by registered mail.

••••• Be accompanied by the sum of money determined and applicable to the business establishment in question, if prescribed by aregulation of the municipal body responsible for assessment.

FILING OF THE APPLICATION BY REGISTERED MAIL

The Act permits the filing of an application for review by registered mail. The same time limits and conditions apply as for filing an applicationin person. The following directions are, however, important :

• Copies 1 and 2 of the form must be mailed. The first copy will be forwarded to the assessor ; the second will be returned to the applicantafter certification by the official responsible for receipt of applications for review. The applicant keeps copy 3.

• The day of sending of the application is deemed to be the date of filing. It is therefore important that the applicant retain proof of dispatchin case of dispute.

APPEAL

Any person who has filed an application for review and who has not entered into an agreement with the assessor may lodge an appeal with theimmovable property division of the Administrative Tribunal of Québec, based on the same subject as the application for review. To be valid,such an appeal must be made :

• by filing a motion at the secretariat of the Tribunal or at an office of the Court of Québec (a copy of the application for review which waspreviously filed may be required) ;

• within 60 days of the date of sending of the assessor’s reply or, if the assessor has not sent a reply, within 30 days of the final date shownon the front of this application form.


14. Schedule IV is amended

(1) by substituting “business establishment” for “placeof business” in the first and second paragraphs of part 1 ;

(2) by substituting “business establishments” for“places of business” in the third paragraph of part 1 ;

(3) by substituting “business establishment” for “placeof business” in the first paragraph of part 2 ;

(4) by substituting “business establishment” for “placeof business” in the second paragraph of part 2 ;

(5) by striking out “or the school board” in the fourthparagraph of part 2 ;

(6) by substituting “business establishments” for“places of business” in the first paragraph of part 3 ; and

(7) by substituting “business establishment” for “unitof assessment” in paragraph 3 of part 4.

15. The form provided for in Schedule II to the Regu-lation respecting the form or minimum content of vari-ous documents relative to municipal taxation before itsreplacement by section 13 of this Regulation may con-tinue to be used to file applications for review of a roll ofrental values.

16. This Regulation comes into force on the 15th dayfollowing the date of its publication in the Gazetteofficielle du Québec.

4353

Draft RegulationMedical Act(R.S.Q., c. M-9)

Professional Code(R.S.Q., c. C-26)

Physicians— Specialties within the medical profession andadditional terms and conditions for the issue ofspecialist’s certificates— Amendments

Notice is hereby given, in accordance with the Regu-lations Act (R.S.Q., c. R-18.1), that the Regulation toamend the Regulation respecting specialties within the

medical profession, additional terms and conditions forthe issue of specialist’s certificates by the Collège desmédecins du Québec and fixing standards of equiva-lence for certain of those terms and conditions, adoptedby the Bureau of the Collège des médecins du Québec,will be submitted to the Government which may ap-prove it, with or without amendment, upon the expiry of45 days following this publication.

The purpose of this Regulation is to substitute“anesthésiologie” for “anesthésie-réanimation” in thelist of specialties recognized within the medical profes-sion in the French text. According to the Collège desmédecins du Québec, the proposed amendment that wasrequested by the Association des anesthésistes-réanimateurs du Québec—now known as the Associa-tion des anesthésiologistes du Québec—is intended, onthe one hand, to improve the taking into account of allthe activities related to that specialty and, on the otherhand, to adjust the French designation to the designationalready used in the English version of the current Regu-lation.

This Regulation has no impact on businesses.

Further information may be obtained by contactingDr. Adrien Dandavino, Director, Direction des étudesmédicales, Collège des médecins du Québec, 2170, bou-levard René-Lévesque Ouest, Montréal (Québec)H3H 2T8 ; telephone : (514) 933-4441, extension 302 ;fax : (514) 933-3112.

Any interested person having comments to make isasked to send them in writing, before the expiry of the45-day period, to the Chairman of the Office des profes-sions du Québec, 800, place D’Youville, 10e étage,Québec (Québec) G1R 5Z3. Those comments will besent by the Office to the Minister responsible for theadministration of legislation respecting the professionsand will also be sent to the Collège des médecins duQuébec, and to interested persons, departments and agen-cies.

JEAN K-SAMSON,Chairman of the Office des professions du Québec


Regulation to amend the Regulationrespecting the specialties within themedical profession, additional terms andconditions for the issue of specialist’scertificates by the Collège des médecinsdu Québec and fixing standards ofequivalence for certain of those termsand conditions*

Medical Act(R.S.Q., c. M-9)

Professional Code(R.S.Q., c. C-26, s. 94, pars. e and i)

1. The Regulation respecting the specialties withinthe medical profession, additional terms and conditionsfor the issue of specialist’s certificates by the Collègedes médecins du Québec and fixing standards of equiva-lence for certain of those terms and conditions isamended, in paragraph 2 of Schedule I to the Frenchtext, by substituting

(1) “Anesthésiologie” for the title ;

(2) the word “anesthésiologie” for “anesthésie-réanimation” in the first line of clause c;

(3) the word “anesthésiologie” for “anesthésie” inthe third line of clause c.


4351

* The Regulation respecting the specialties within the medicalprofession, additional terms and conditions for the issue of special-ist’s certificates by the Collège des médecins du Québec and fixingstandards of equivalence for certain of those terms and conditionswas approved by Order in Council 144-2000 dated 16 February2000 (2000, G.O. 2, p. 933) and has never been amended.

Draft RegulationAn Act respecting the conservation and developmentof wildlife(R.S.Q., c. C-61.1)

Development of wildlife— Scale of fees and duties— Amendments

Notice is hereby given, in accordance with sections 10and 11 of the Regulations Act (R.S.Q., c. R-18.1), thatthe Regulation to amend the Regulation respecting thescale of fees and duties related to the development ofwildlife, the text of which appears below, may be madeby the Government upon the expiry of 45 days followingthis publication.

The amendments made to the Regulation add thepermission to transport to the licence for extracting roeand milt the fee for which is already prescribed byregulation. Those amendments are consistent with thosemade to the Regulation respecting aquaculture and thesale of fish.

For further information, please contact : Paul-J.Arsenault, Société de la faune et des parcs du Québec,Direction des territoires fauniques et de la réglementation,675, boulevard René-Lévesque Est, 11e étage, boîte 96,Québec (Québec) G1R 5V7.

Telephone : (418) 521-3880, extension 4767Fax : (418) 646-5179E-mail : [email protected]

Any interested person having comments to make isasked to send them in writing, before expiry of the45-day period, to the Minister responsible for Wildlifeand Parks, 700, boulevard René-Lévesque Est, 29e étage,Québec (Québec) G1R 5H1.

GUY CHEVRETTE,Minister responsible for Wildlife and Parks


Regulation to amend the Regulationrespecting the scale of fees and dutiesrelated to the development of wildlife*

An Act respecting the conservation and developmentof wildlife(R.S.Q., c. C-61.1, s. 162, par. 10)

1. The Regulation respecting the scale of fees andduties related to the development of wildlife is amendedin section 4.2

(1) by substituting “licence to extract roe and miltand to transport” for “licence for extracting roe andmilt” in subparagraph 4 of the first paragraph ;

(2) by substituting “to extract roe and milt and totransport” for “for extracting roe” in the second para-graph.


4361

* The Regulation respecting the scale of fees and duties related tothe development of wildlife, made by Order in Council 1291-91dated 18 September 1991 (1991, G.O. 2, 3908), was last amendedby the Regulation made by Order in Council 621-2000 dated24 May 2000 (2000, G.O. 2, 2320). For previous amendments,refer to the Tableau des modifications et Index sommaire, Éditeurofficiel du Québec, 2000, updated to 1 November 2000.


Municipal Affairs


O.C. 705-2001, 13 June 2001An Act respecting municipal territorial organization(R.S.Q., c. O-9)

Amalgamation of Ville de Chandler and the munici-palities of Newport, Pabos, Pabos Mills and Saint-François-de-Pabos

WHEREAS each of the municipal councils of Ville deChandler and the municipalities of Newport, Pabos, PabosMills and Saint-François-de-Pabos adopted a by-law au-thorizing the filing of a joint application with the Gov-ernment requesting that it constitute a local municipalitythrough the amalgamation of the two municipalities un-der the Act respecting municipal territorial organization(R.S.Q., c. O-9) ;

WHEREAS a copy of the joint application was sent tothe Minister of Municipal Affairs and Greater Montréal ;

WHEREAS no objection was sent to the Minister ofMunicipal Affairs and Greater Montréal ;

WHEREAS, under section 108 of the aforementionedAct, it is expedient to grant the joint application ;

IT IS ORDERED, therefore, upon the recommendationof the Minister of Municipal Affairs and GreaterMontréal :

THAT the application be granted and that a local mu-nicipality be constituted through the amalgamation ofVille de Chandler and the municipalities of Newport,Pabos, Pabos Mills and Saint-François-de-Pabos on thefollowing conditions :

1. The name of the new town shall be “Ville dePabos”. Notwithstanding the foregoing, during the firstgeneral election, a consultation will be made with elec-tors in order to determine the name of the new town.Thus, three names determined by the provisional coun-cil will be submitted during that consultation. At the endof that consultation, the council will apply for a changeof name in accordance with the law.

2. The description of the territory of the new townshall be the description drawn up by the Minister ofNatural Resources on 20 March 2001 ; that descriptionis attached as a Schedule to this Order in Council.

3. The new town shall be governed by the Cities andTowns Act (R.S.Q., c. C-19).

4. The territory of Municipalité régionale de comtédu Rocher-Percé comprises the territory of the new town.

5. Until the term of the majority of candidates electedin the first general election begins, the new town shall begoverned by a provisional council composed of a mayorand a councillor of each council existing at the time ofthe coming into force of this Order in Council. Thequorum shall be half the members in office plus one.

Before the first sitting of the provisional council be-gins, all the members of the council of the former mu-nicipalities in office on the day before the coming intoforce of this Order in Council shall elect through a secretballot, from among the mayors, the mayor and deputymayor of the provisional council. They shall also electthrough a secret ballot the councillors of the provisionalcouncil and their substitute in anticipation of a seatbecoming vacant.

Throughout the term of the provisional council, themayors of the former municipalities shall continue to bequalified to sit on the council of Municipalité régionalede comté du Rocher-Percé.

Throughout the term of the provisional council, theremuneration of the members of the provisional councilshall be the same as the remuneration to which theywere entitled before the coming into force of this Orderin Council.

A lump sum equivalent to one year of salary on thebasis of the remuneration in effect in each former mu-nicipality shall be paid, in a single payment, to all themembers of the council of the former municipalities inoffice on the day before the coming into force of thisOrder in Council when they cease to sit. For the mem-bers of the provisional council, that amount shall be paidwhen they cease to sit on the provisional council.

6. The first sitting of the provisional council shall beheld where the council of Municipalité régionale decomté du Rocher-Percé sits.

7. The polling day for the first general election shallbe the first Sunday of the fourth month following themonth of the coming into force of this Order in Council,except if that Sunday falls on the first Sunday of January,


July or August, in which case the polling day shall bepostponed to the first Sunday of the following month.The second general election shall be held in 2004.

8. For the first two general elections, the council ofthe new town shall be composed of seven members, thatis, a mayor and six councillors.

9. For the first two general elections, the new townshall be divided into five electoral districts correspon-ding to the territory of the former municipalities andkeeping the name of those former municipalities. Eachdistrict shall have one councillor except for the districtof Chandler which shall have two councillors.

10. G. Walter Smith, secretary-treasurer of the formerMunicipalité de Newport, shall act as clerk of the newtown.

11. Any budget adopted by each of the former mu-nicipalities for the fiscal year during which this Order inCouncil comes into force shall continue to be applied bythe council of the new town, and the expenditures andrevenues shall be accounted for separately as thoughthose former municipalities continued to exist.

The amount paid annually under the Programme d’aidefinancière au regroupement municipal (PAFREM) shallbe paid into the general fund of the new town.

12. Subject to section 26, the terms and conditionsfor apportioning the cost of shared services provided forin intermunicipal agreements in effect before the com-ing into force of this Order in Council shall continue toapply until the end of the last fiscal year for which theformer municipalities adopted separate budgets.

13. Any surplus accumulated on behalf of a formermunicipality at the end of the last fiscal year for whichthe former municipalities adopted separate budgets shallbe used for the benefit of the ratepayers in the sectormade up of the territory of that former municipality, inparticular for repaying the loans made by that munici-pality or for carrying out work in that sector.

14. Any deficit accumulated on behalf of a formermunicipality at the end of the last fiscal year for whichthe former municipalities adopted separate budgets shallbe charged to all the taxable immovables in the sectormade up of the territory of that former municipality.

15. Any debt or gain that may result from legal pro-ceedings, for an act performed by one of the formermunicipalities, shall be charged or credited to all thetaxable immovables in the sector made up of the terri-tory of that former municipality.

16. At the end of the last fiscal year for which theformer municipalities adopted separate budgets, theamounts available from the working fund of the formerVille de Chandler and the former municipalities of PabosMills and Newport shall become surpluses of those mu-nicipalities and shall be dealt with in accordance withsection 13.

17. At the end of the last fiscal year for which theformer municipalities adopted separate budgets, all thecosts thus established related to the water and sewersystems of each former municipality shall be charged tothe users of the water and sewer systems of each sectormade up of the territory of the former municipality thatmade them.

18. The employees of Comité des loisirs de Newportinc. in office at the time of the coming into force of thisOrder in Council may avail themselves of the provisionsof section 122 of the Act respecting municipal territorialorganization for a twelve-year period following the com-ing into force of this Order in Council. The employeesmay not avail themselves of that condition if the com-mittee puts an end to its operations or if the new towndecides to close down the arena of the formerMunicipalité de Newport.

19. A municipal housing bureau shall be constitutedunder the name of “Office municipal d’habitation de laVille de Pabos”.

That municipal bureau shall succeed to the municipalhousing bureaus of the former municipalities of New-port and Pabos and of the former Ville de Chandler,which are dissolved. The third and fourth paragraphs ofsection 58 of the Act respecting the Société d’habitationdu Québec (R.S.Q., c. S-8) shall apply to the municipalhousing bureau of the new town as though it had beenconstituted by letters patent under section 57 of that Act.

20. Subject to sections 21 and 22, at the end of thelast fiscal year for which the former municipalitiesadopted separate budgets, the annual repayment of in-stalments in principal and interest of loans made underby-laws adopted by a former municipality before thecoming into force of this Order in Council shall becharged to the sector made up of the territory of theformer municipality that made them, in accordance withthe taxation clauses of those by-laws.

21. At the end of the last fiscal year for which theformer municipalities adopted separate budgets, theannual repayment of instalments in principal and interestof loans made under by-law V-135-143 respecting thearena and by-law 98-V-370 respecting the emergencyunit adopted by the former Ville de Chandler shall be


charged to all the taxable immovables of the new townon the basis of their value as it appears on the assess-ment roll in effect each year. The taxation clauses pro-vided for in those by-laws shall be amended accord-ingly.

22. At the end of the last fiscal year for which theformer municipalities adopted separate budgets, the bal-ance of the amounts owed as credit commitments re-specting leases with an option to buy resulting from theresolution bearing number 97-10-416 of the former Villede Chandler shall be charged to all the taxable immova-bles of the new town on the basis of their value as itappears on the assessment roll in effect each year.

23. The second sentence of the second paragraph andthe third and fourth paragraphs of section 126, the secondparagraph of section 127, sections 128 to 133, the secondand third paragraphs of section 134 and sections 135 to137 of the Act respecting land use planning and develop-ment (R.S.Q., c. A-19.1) do not apply to a by-law adoptedby the new town in order to replace all the zoning andsubdivision by-laws applicable on its territory by, re-spectively, a new zoning by-law and a new subdivisionby-law applicable to the whole territory of the new town,provided that such a by-law comes into force within fouryears of the coming into force of this Order in Council.

Such a by-law must be approved, in accordance withthe Act respecting elections and referendums in munici-palities (R.S.Q., c. E-2.2), by the qualified voters of thewhole territory of the new town.

24. The business tax rate in effect on the territory ofthe former Ville de Chandler and the rate of the surtax onnon-residential immovables in effect on the territories ofthe former municipalities of Newport and Pabos at theend of the last fiscal year for which the municipalitiesadopted separate budgets shall apply after the cominginto force of this Order in Council on the territory of thenew town for a period of three years.

Notwithstanding the foregoing, the rate of the surtaxon non-residential immovables will be applied progres-sively in the sectors made up of the territories of theformer municipalities of Pabos Mills and Saint-François-de-Pabos at the rate of one third of the rate for the firstfull fiscal year following the coming into force of thisOrder in Council and one third extra for the secondfiscal year to 100% of the rate for the third fiscal year.

25. The Programme d’aide à la rénovation en milieurural (RénoVillage) of the Société d’habitation du Québecshall apply to the new town in accordance with Order inCouncil 996-2000 made on 24 August 2000.

26. As soon as this Order in Council comes intoforce, the Régie d’assainissement des eaux usées ofChandler, Pabos and Pabos Mills shall cease to exist.

27. This Order in Council will come into force on thedate of its publication in the Gazette officielle du Québec.


OFFICIAL DESCRIPTION OF THE LIMITS OF THETERRITORY OF VILLE DE PABOS, IN MUNICIPA-LITÉ RÉGIONALE DE COMTÉ DU ROCHER-PERCÉ

The current territory of Ville de Chandler and themunicipalities of Newport, Pabos, Pabos Mills and Saint-François-de-Pabos, in Municipalité régionale de comtédu Rocher-Percé, comprising, in reference to the cadastresof Canton de Newport and Municipalité de Pabos, thelots or parts of lots, blocks or parts of blocks and theirpresent and future subdivisions, as well as the roads,routes, railway rights-of-way, islands, lakes, watercoursesor parts thereof, the whole within the limits describedhereafter, namely : starting from the apex of the northernangle of lot 106 of the cadastre of Municipalité dePabos ; thence, successively, the following lines and de-marcations : southeasterly, part of the dividing line be-tween the cadastre of Municipalité de Pabos and thecadastres of Canton de Rameau and Municipalité deGrande-Rivière to the dividing line between ranges 2and 3 of the cadastre of Municipalité de Pabos ; in refer-ence to that cadastre, southwesterly, part of the dividingline between the said ranges to the southwestern line oflot 13D-2 of Rang 2 ; southeasterly, the southwesternline of lots 13D-2 and 13D-1 then its extension in theright-of-way of Rue Saint-Pierre to the southern limit ofthat right-of-way ; easterly, the southern limit of theright-of-way of the said street to the eastern line oflot 11A of Rang Est du Petit Pabos ; southerly, theeastern line of the said lot, that line crossing Route dePetit-Pabos that it meets ; in a general southeasterlydirection, the northeast shore of Baie du Petit Pabos tothe line dividing lot 1D-5 from lots 1C-3 and 1C-4 ofRang Est du Petit Pabos ; southeasterly, successively, thedividing line between the said lots, its extension acrossthe rights-of-way of a road (Rue du Bord-de-l’Eau) andof a railway (lot 110) then the dividing line betweenlots 1D-1 and 1C-1 of Rang Est du Petit Pabos ; in ageneral southwesterly direction, the northwest shore ofthe Golfe du Saint-Laurent running along, in part, thesoutheastern line of lot 110 (railway) to the northeasternline of lot 67A-1 of Rang 1 ; in the said gulf, southeast-erly, the extension of the northeastern line of the saidlot its meeting point with a line parallel to the northwest


shore of the said gulf and 1.609 kilometres from thatline ; in a general southwesterly direction, the said paral-lel line to its meeting point with a straight line perpen-dicular to that line and whose origin is the meeting pointof the dividing line between lots A-3 of Banc du Grand-Pabos and 110 (railway) with the northwest shore of theGolfe du Saint-Laurent ; northwesterly, the said perpen-dicular line to its point of origin ; in a general southwest-erly direction, part of the southeastern line of lot 110(railway) and the northwest shore of the said gulf to thedividing line between the cadastres of the townships ofNewport and Port-Daniel ; northwesterly, the dividingline between the cadastres of the said townships, thatline crossing the railway right-of-way (lot 24 of thecadastre of Canton de Newport), Route 132 and LacPabos that it meets ; northeasterly, the dividing line be-tween the cadastres of the townships of Newport andRaudin, that line crossing Rivière du Grand Pabos Ouest,lakes Des Pins, Caché and Carrière and Rivière du GrandPabos that it meets ; northwesterly, part of the dividingline between the cadastres of Municipalité de Pabos andCanton de Raudin to the apex of the western angle oflot 106 of the first cadastre ; lastly, northeasterly, thedividing line between the cadastre of Municipalité dePabos and the cadastres of the townships of Pellegrinand Rameau to the starting point, that line correspond-ing to the nortwestern line of lot 106 of the cadastre ofMunicipalité de Pabos.

The said limits define the territory of Ville de Pabos,in Municipalité régionale de comté du Rocher-Percé.

Ministère des Ressources naturellesDirection de l’information foncière sur le territoire publicDivision de l’arpentage foncier

Charlesbourg, 20 March 2001

Prepared by : JEAN-FRANÇOIS BOUCHER,Land surveyor

P-212/1

4360



Amalgamation of the towns of Lachenaie, La Plaineand Terrebonne

WHEREAS each of the municipal councils of the townsof Lachenaie, La Plaine and Terrebonne adopted a by-law authorizing the filing of a joint application with theGovernment requesting that it constitute a local munici-pality through the amalgamation of the municipalitiesunder the Act respecting municipal territorial organiza-tion (R.S.Q., c. O-9) ;

WHEREAS a copy of the joint application was sent tothe Minister of Municipal Affairs and Greater Montréal ;

WHEREAS one objection was sent to the Minister ofMunicipal Affairs and Greater Montréal ;

WHEREAS, under section 108 of the aforementionedAct, it is expedient to grant the joint application with theamendments proposed by the Minister of Municipal Af-fairs and Greater Montréal, which were approved by thecouncils of the applicant municipalities ;


THAT the application be granted and that a local mu-nicipality be constituted through the amalgamation ofthe towns of Lachenaie, La Plaine and Terrebonne, onthe following conditions :

1. The name of the new town shall be “Ville deTerrebonne”.

2. The description of the territory of the new townshall be the description drawn up by the Minister ofNatural Resources on 5 June 2001 ; that descriptionappears as Schedule A to this Order in Council.

3. The new town shall be governed by the Cities andTowns Act (R.S.Q., c. C-19).

4. The territory of the Municipalité régionale de comtédes Moulins shall include that of the new town.

5. Until the term of the majority of candidates electedin the first general election begins, the new town shall begoverned by a provisional council made up of all thecouncil members of the former towns in office at thetime of the coming into force of this Order in Council.An additional vote shall be allotted, within the provi-sional council, to the mayor of the former town of thecouncil on which there is a vacancy at the time of thecoming into force of this Order in Council, as well as forany seat that becomes vacant on the provisional council,after that coming into force, that was, up to that time,occupied by a member of the council of that former


town. Where one of the mayors’ seats is vacant, the votesof the latter shall devolve on a councillor who wasdeputy mayor of the former town in question before thecoming into force of this Order in Council.

6. The mayor of the former Ville de Terrebonne shallact as the mayor of the new town from the coming intoforce of this Order in Council to the moment when theterm of the new mayor elected in the first general elec-tion begins. The mayors of the former towns and themembers of the councils appointed thereto shall con-tinue to sit on the council of Municipalité régionale decomté des Moulins, the council of the Conseilintermunicipal de transport des Moulins and the councilof the Régie intermunicipale d’aqueduc des Moulinsand they shall have the same number of votes as beforethe coming into force of this Order in Council.

The by-laws respecting the salary of the elected mem-bers of the former towns shall apply to the members ofthe provisional council who come from those formertowns until the council decides otherwise.

The majority of members in office at any momentshall constitute the quorum of the provisional council.

7. The new town shall pay a severance allowance toany person who ceases to sit on the council after the firstgeneral election, in accordance with section 30.1 of theAct respecting the remuneration of elected municipalofficers (R.S.Q., c. T-11.001), adapted as required. Forthe purposes of calculating that pay, both the years ofservices completed on the council of a former town andon the provisional council shall be taken into account.

8. Subject to By-law 929 of the former Ville deLachenaie respecting the remuneration of elected mu-nicipal officers and to the adoption of a by-law in ac-cordance with section 31 of the Act respecting the remu-neration of elected municipal officers by the councilformed of persons elected in the first general election,the new town shall pay a transition allowance to anyperson who ceases to be a member of the council afterhaving been a member thereof for no less than 18 monthspreceding the end of his term on the council of a formertown.

The amount of that allowance shall be equal to theproduct obtained by multiplying the number of full yearsas a member of the council and the amount of his bi-monthly remuneration on the last day of his term; thatamount shall be increased by a fraction of the bimonthlyremuneration proportional to the fraction of year duringwhich the person held that office in addition to the fullyears. The amount of the allowance may not exceed fourtimes the amount of the bimonthly remuneration on thelast day of the person’s term.

That remuneration shall include the remuneration paidby an agency of the town or a supramunicipal body to itsmembers.

9. The new town shall pay financial compensation toa member of the council of a former town whose termsends on the first general election, equivalent to the re-muneration to which he would have been entitled had hecompleted his term on the council of that town were itnot for the amalgamation. That compensation shall in-clude the provisional contribution provided for in sec-tion 26 of the Act respecting the pension plan of electedmunicipal officers (R.S.Q., c. R-9.3) that the formertown would have been required to pay with respect tothat part of the remuneration, calculated according to thefactor applicable under that section at the time of thefirst general election.

10. Amounts paid under sections 7 and 8 shall bedeemed to be expenses accounted for in the budget ofthe former town of origin of the member. For fiscal yearsfollowing that for which the former towns adopted sepa-rated budgets, section 17 shall apply, adapted as re-quired.

11. The first sitting of the provisional council shallbe held at the gymnasium of Centre Angora, 4125, rued’Argenson on the territory of the former Ville deTerrebonne. The second, third and fourth sittings shallbe held respectively at École des Rives, 400, MontéeDumais, on the territory of the former Ville de Lachenaie,at 3630, rue de l’Hôtel de ville on the territory of theformer Ville de La Plaine and at the gymnasium ofCentre Angora, where the regular sittings of the councilafter the first general election will take place until thecouncil decides otherwise.

By-law 2259 of the former Ville de Terrebonne re-specting the internal management of the council’s sittingsshall apply to the sittings of the new town until thecouncil decides otherwise.

12. The first general election shall be held on 4 Novem-ber 2001 and the second in 2005.

For the first general election and, unless the councildecides otherwise, the second general election, the newtown shall be divided into 16 electoral districts : fourdistricts in each sector made up of the territories of theformer towns of Lachenaie and La Plaine and 8 districtsin the sector made up of the territory of the former Villede Terrebonne.

The description and plan of those electoral districtsappear as Schedule B to this Order in Council.


13. Denis Bouffard, clerk of the former Ville deTerrebonne, shall act as clerk of the new town until thecouncil composed of persons elected at the first generalelection decides otherwise according to law.

14. If a budget was adopted by a former municipalityfor the fiscal year in which this Order in Council comesinto force,

(1) that budget shall remain applicable ;

(2) expenditures and revenues of the new town, forthe remaining part of the fiscal year in which this Orderin Council comes into force, shall continue to be ac-counted for separately on behalf of each of the formermunicipalities as if the amalgamation had not takenplace ;

(3) an expenditure recognized by the council of thenew town as resulting from the amalgamation shall becharged to the budgets of each of the former towns in thefollowing proportions : Ville de Lachenaie 28%, Ville deLa Plaine 17%, Ville de Terrebonne 55% ;

(4) the amount paid for the first year of the amalga-mation under the Programme d’aide financière auregroupement municipal (PAFREM), less expendituresrecognized by the council as resulting from the amalga-mation, shall remain for the benefit of the taxpayers ofthe new town.

15. The terms and conditions for apportioning thecost of a shared service provided for in an intermunicipalagreement in effect before the coming into force of thisOrder in Council shall continue to apply until the end ofthe last fiscal year for which the former towns adoptedseparate budgets.

16. A working fund of $1.3 millions shall be createdwith the surplus accumulated on behalf of a former townon 31 December 2001. The contribution of each formertown to that fund shall be as follows : Ville de Lachenaie28% ($364 000), Ville de La Plaine 17% ($221 000) andVille de Terrebonne 55% ($715 000). The working fundsof the former towns shall be abolished and the amountsin those funds available on 31 December 2001 shall beadded to the surpluses accumulated on behalf of each ofthe former towns.

Where the surplus accumulated on behalf of a formertown is insufficient to allow for that payment, the newtown shall make up for the difference by imposing aspecial tax on all the taxable immovables in the sectormade up of the territory of that former town, on the basisof their value as it appears in the assessment roll ineffect at the time the payment is made

Repayments made into a working fund and into anyother fund of a former town shall be paid into the surplusaccumulated on behalf of that former town upon matu-rity.

17. From the first fiscal year for which a budget isadopted by the new town, the debts incurred by a formertown shall remain charged to all the taxable immovablesin the sector made up of the territory of that formertown.

18. Notwithstanding section 17, the portion of theinstalments in principal and interest of the loans madeunder the by-laws mentioned below the repayment ofwhich is charged to all the taxable immovables in thesectors made up of the territory of the former towns shallbecome, from the first fiscal year for which a budget isadopted by the new town, charged to all the taxableimmovables on the territory of the new town on the basisof their value as it appears on the assessment roll inforce each year :

— Ville de Lachenaie : by-laws 526, 686, 866, 911and 925 ;

— Ville de La Plaine : by-laws 518, 574, 581 and589 ;

— Ville de Terrebonne : by-laws 2031, 2094, 2095,2228, 2294, 2313-1, 2339, 2348, 2355 and 2379.

The taxation clauses in those by-laws shall be amendedaccordingly.

The annual repayment of instalments in principal andinterest of the loan made under by-law 2363 of theformer Ville de Terrebonne shall become from the firstfiscal year for which a budget is adopted by the newtown, charged to all the taxable immovables on theterritory of the former Ville de Lachenaie and that of theformer Ville de Terrebonne on the basis of their value asit appears on the assessment roll in force each year.

The taxation clause in that by-law shall be amendedaccordingly.

19. For the first 10 fiscal years following the year ofthe coming into force of this Order in Council, a generalreal estate tax credit shall be granted to all the taxableimmovables in the sector made up of the territory of theformer Ville de Terrebonne ; the reduction in the realestate tax rate related to that credit shall be calculated bydividing the following amounts by the total taxable as-sessment in the sector made up of the territory of thattown, according to the assessment roll in force eachyear :


— first year : $408 765 ;— second year : $682 500 ;— third year : $725 884 ;— fourth year : $796 213 ;— fifth year : $848 049 ;— sixth year : $1 000 122 ;— seventh year : $1 046 498 ;— eighth year : $1 098 314 ;— ninth year : $1 160 276 ;— tenth year : $935 464.

20. For the first 10 fiscal years following the year ofthe coming into force of this Order in Council, a generalreal estate tax credit shall be granted to all the taxableimmovables in the sector made up of the territory of theformer Ville de Lachenaie ; the reduction in the realestate tax rate related to that credit shall be calculated bydividing the following amounts by the total taxable as-sessment in the sector made up of the territory of thattown, according to the assessment roll in force eachyear :

— first year : $647 515 ;— second year : $653 998 ;— third year : $603 642 ;— fourth year : $534 763 ;— fifth year : $521 871 ;— sixth year : $434 143 ;— seventh year : $405 045 ;— eighth year : $379 965 ;— ninth year : $360 368 ;— tenth year : $521 616.

21. For the first 10 fiscal years following the year ofthe coming into force of this Order in Council, a transi-tional general real estate tax shall be imposed, above thegeneral real estate tax, on all the taxable immovables inthe sector made up of the territory of the former Ville deLa Plaine ; that real estate tax rate shall be calculated bydividing the following amounts by the total taxable as-sessment in the sector made up of the territory of thatformer town, according to the assessment roll in forceeach year :

— first year : $1 056 280 ;— second year : $1 336 498 ;— third year : $1 329 526 ;—fourth year : $1 330 976 ;— fifth year : $1 369 920 ;— sixth year : $1 434 265 ;— seventh year : $1 451 543 ;— eighth year : $1 478 279 ;— ninth year : $1 520 644 ;— tenth year : $1 457 080.

22. Subject to section 16, any surplus accumulatedon behalf of a former town at the end of the last fiscalyear for which separate budgets were adopted shall beused as follows :

(1) any accumulated surplus that is appropriated shallbe used as planned ;

(2) any accumulated surplus that is not appropriatedshall be used for the benefit of the ratepayers of thesector made up of the territory of the former town whichaccumulated it.

23. Any deficit accumulated on behalf of a formertown at the end of the last fiscal year for which separatebudgets were adopted shall continue to be charged to allthe taxable immovables of the sector made up of theterritory of that former town.

24. Any debt or gain that may result from legal pro-ceedings, for an act or acts performed by a former town,shall be charged or credited to all the taxable immova-bles of the sector made up of the territory of that formertown.

25. The second sentence of the second paragraph andthe third and fourth paragraphs of section 126, the secondparagraph of section 127, sections 128 to 133, the secondand third paragraphs of section 134 and sections 135 to137 of the Act respecting land use planning and develop-ment (R.S.Q., c. A-19.1) do not apply to a by-law adoptedby the new town in order to replace all the zoning andsubdivision by-laws applicable on its territory by, re-spectively, a new zoning by-law and a new subdivisionby-law applicable to the whole territory of the new town,provided that such a by-law comes into force within fouryears of the coming into force of this Order in Council.

Such a by-law must be approved, in accordance withthe Act respecting elections and referendums in munici-palities (R.S.Q., c. E-2.2), by the qualified voters of thewhole territory of the new town.

26. The new town shall succeed to the rights, obliga-tions and liabilities of the former towns. It shall become,without continuance of suit, a party to any proceedings,in the place and stead of the former towns.

27. The property and immovables of the former townsshall become the property of the new town.

However, where the acquisition of immovable prop-erty was financed by a loan by-law, the product of itsalienation shall as a priority be used to repay that loan.Notwithstanding the foregoing, the product of the al-


ienation of immovables acquired from Gaz Raymondinc. shall be considered as a surplus accumulated onbehalf of the former Ville de Terrebonne up to an amountof $710 000, and shall be dealt with in accordance withsection 22.

28. From the first general election and until the sec-ond general election, an executive committee shall beset up consisting of the mayor and four members of thecouncil designated by the mayor. The term of designatedmembers is one year.

The mayor may replace a member of the executivecommittee at all times.

The mayor is the chairman of the executive commit-tee and he shall designate the vice-chairman from themembers of the committee. Where the mayor appoints amember of the executive committee as chairman, heshall act as the vice-chairman.

29. Any designated member of the executive com-mittee may resign by signing a resignation documentand by sending it to the clerk. Resignation takes effectupon receipt of the document by the clerk or, as the casemay be, on the later date given in the document as theeffective date of the resignation.

30. The regular sittings of the executive committeeshall take place at the location, on the days and at thetimes fixed by the council in a by-law.

Extraordinary sittings shall take place at the location,on the days and at the times fixed by the chairman.

31. The chairman of the executive committee shallcall the sittings, preside over them and see to theirproper conduct.

32. The vice-chairman shall replace the chairman ifthe latter is unable to act or if the chairman’s position isvacant. He may also, upon request by the chairman,preside over any sitting of the executive committee.

33. The executive committee shall sit in camera.

Notwithstanding the foregoing, it shall sit in public :

(1) in circumstances described by the council in a by-law ;

(2) during all or part of the sitting when so decided.

34. The quorum at the sittings of the executive com-mittee shall be a majority of members.

35. Each member of the executive committee attend-ing a sitting shall have one vote.

36. A decision shall be made by an ordinary major-ity.

37. The executive committee shall perform the func-tions provided for in section 70.8 of the Cities andTowns Act whenever it has jurisdiction under the by-lawprovided for in section 38. It may grant any contract foran amount not exceeding $100 000.

The executive committee shall give the council itsopinion on any matter when so required by law, uponrequest by the council, or on its own initiative.

The opinion of the executive committee is not bindingon the council. In addition, the absence of an opinionrequired by by-law or by the council does not limit thepower of the latter to deliberate and vote on the matter inquestion.

38. The council may, by by-law, delegate to the ex-ecutive committee any act within its jurisdiction that itmay or must perform and provide therein the terms andconditions governing the delegation.

Notwithstanding the foregoing, the council may notdelegate the powers :

(1) to adopt a budget, a three-year programme ofcapital expenditures or a document provided for in theAct respecting land use planning and development, Chap-ter IV of the Cultural Property Act (R.S.Q., c. B-4), theAct respecting municipal courts (R.S.Q., c. C-72.01),the Act respecting elections and referendums in munici-palities (R.S.Q., c. E-2.2) or the Act respecting munici-pal territorial organization (R.S.Q., c. O-9) ;

(2) to appoint a person to a position to be held by acouncil member ;

(3) to appoint the director general, the clerk, the treas-urer and their assistants ;

(4) to create municipal services, to establish the scopeof their activities and to appoint the directors and assist-ant directors in charge of them ;

(5) to destitute, suspend without pay or to reduce thesalary of a public servant or employee referred to in thesecond or third paragraph of section 71 of the Cities andTowns Act, amended by section 316 of Chapter 12 of theStatutes of 2000 and by section 1 of Chapter 54 of theStatutes of 2000.


The council may also, by by-law, determine any mat-ter on which the executive committee must give its opin-ion to the council and provide for the terms and condi-tions of the consultation. The by-law may also providethe terms and conditions governing a council member’sapplication to the executive committee for a report to thecouncil on a matter within the jurisdiction of the execu-tive committee.

39. The executive committee may adopt an internalmanagement by-law respecting its sittings and the con-duct of its business. It may also by that by-law, if thecouncil so allows by by-law, delegate to any employeeof the town the power to authorize expenses and to enterinto contracts on behalf of the town, on the conditionsdetermined by the committee and in accordance with therules and restrictions applicable to the town.

40. The council’s decision to delegate to the execu-tive committee jurisdiction over an act or to take it backshall be made by a majority representing two thirds ofthe council members’ votes.

41. Notwithstanding section 119 of the Act respect-ing municipal territorial organization, a 3-year propertyassessment roll shall be prepared and filed before15 September 2001 for the sector made up of the terri-tory of the former Ville de Terrebonne. That roll shall bein force for the years 2002, 2003 and 2004. Therefore,the 3-year assessment rolls in force in the sectors madeup of the territories of the former towns of Lachenaieand La Plaine for the years 2001, 2002 and 2003 shall beextended by one year.

42. A municipal housing bureau is incorporated un-der the name of “Office municipal d’habitation de laVille de Terrebonne”.

That municipal bureau shall succeed to the municipalhousing bureaus of the former towns of Terrebonne,Lachenaie and La Plaine, which are abolished. The thirdand fourth paragraphs of section 58 of the Act respectingthe Société d’habitation du Québec (R.S.Q., c. S-8) shallapply to the municipal housing bureau of the new townas if it had been incorporated by letters patent undersection 57 of that Act.

The members of the bureau shall be the members ofthe municipal bureaus to which it succeeds. Notwith-standing the foregoing, from the first general electionheld in the new town, the number of members of thebureau shall be seven, including three representativesappointed by the municipal council, two representativesappointed by the tenants and two representatives of socio-economic groups appointed by the Minister responsiblefor the Société d’habitation du Québec.

The director of the new bureau shall be the director ofthe municipal housing bureau of the former Ville deTerrebonne. The directors of the municipal housing bu-reaus of the former towns of Lachenaie and La Plaineshall perform the same tasks as before the coming intoforce of this Order in Council in respect of the immova-bles of the new bureau located in the sectors made up ofthe territories of the former towns. All employees of theformer municipal housing bureaus shall become em-ployees of the new bureau, in the same positions andwith the same status, salaries and working conditions asin the former bureaus, until the board of directors de-cides otherwise.

43. The amounts paid to the former Ville de Lachenaieunder the memorandum of agreement respecting themanagement of waste entered into by the former Ville deLachenaie and Usine de triage Lachenaie inc. on20 November 1997 shall be credited to the taxpayers inthe sector made up of the territory of the former Ville deLachenaie, as long as the agreement exists in its originalform, including yearly renewals. Amounts thus paid shallbe used to reduce the tariff applying to the managementof residual material and sanitation established by thecouncil of the new town in respect of taxpayers in thatsector.

44. This Order in Council comes into force on thedate of its publication in the Gazette officielle du Québec.


SCHEDULE A

OFFICIAL DESCRIPTION OF THE LIMITS OFTHE TERRITORY OF THE NEW VILLE DETERREBONNE, IN MUNICIPALITÉ RÉGIONALE DECOMTÉ DES MOULINS

The current territory of Ville de Lachenaie, Ville deLa Plaine and Ville de Terrebonne, in Municipalitérégionale de comté des Moulins, comprising in refer-ence to the cadastres of the parishes of Lachenaie, Sainte-Anne-des-Plaines, Saint-Henri-de-Mascouche, Saint-Linand Saint-Louis-de-Terrebonne and Ville de Terrebonne,the lots or parts of lots and their present and futuresubdivisions, as well as the roads, routes, streets, rail-way rights-of-way, islands, lakes, watercourses or partsthereof, the whole within the limits described hereafter,namely : starting from the apex of the northeastern angleof lot 953 of the cadastre of Paroisse de Saint-Henri-de-Mascouche ; thence, successively, the following linesand demarcations : in reference to that cadastre, south-westerly, the southeastern line of the said lot ; southeast-


erly, the broken line bordering on the northeast lots 927,926, 925, 924, 923 and 921 ; southwesterly, succes-sively, the line bordering on the southeast lots 921, 922,995 and 996 then part of the southeastern line of lot 1065to its northern line, that first line extended across twopublic roads and Rivière Saint-Pierre that it meets ; south-easterly, the line bordering on the northeast lots 1065 indeclining order to 1049 ; southwesterly, the southeasternline of lots 1049 and 1126 to the northeastern limit of theright-of-way of Route 337 (shown on the original) ; south-easterly, the northeastern limit of the right-of-way of thesaid road to the dividing line between the cadastres of theparishes of Lachenaie and Saint-Henri-de-Mascouche ;in general easterly, northeasterly, northerly and againeasterly directions, the broken dividing line between thecadastres of the said parishes to the dividing line be-tween the cadastres of the parishes of Lachenaie andSaint-Paul-L’Ermite, that broken line passing by thecentre line of Rivière Mascouche ; southeasterly, part ofthe broken dividing line between the latter cadastres tothe eastern line of lot 35 of the cadastre of Paroisse deLachenaie ; in reference to that cadastre, southerly, partof the eastern line of the said lot across a public road(chemin de la Presqu’île) to the southwestern limit of itsright-of-way ; southeasterly, the southwestern limit ofthe right-of-way of the said road to the eastern line oflot 29 ; southerly, part of the eastern line of lots 29 and28 to the northeastern limit of the right-of-way of Auto-route 640 ; southeasterly, the notheastern limit of theright-of-way of the said highway to the eastern line oflot 21 ; southerly, part of the eastern line of the said lot toa point located 175.56 metres to the south of the apex ofthe northwestern angle of lot 22 ; in lots 22, 20, 19, 18,15, 13 and 12, a straight line along a bearing of 136° 31' 41"and measuring 426.66 metres to the western limit of theright-of-way of Boulevard Saint-Charles ; in a generalnortherly direction, the western limit of the right-of-wayof the said boulevard to the apex of the eastern angle oflot 10-10, the western limit of the said right-of-waybordering on the southeast the said lot and on the eastlot 12-10 ; southeasterly, successively, part of the north-eastern line of lot 10, the northeastern line of lots 7, 6, 5,4, and 3 to the apex of the northern angle of lot 2-1-2 ;southerly, the western line of the said lot and its exten-sion to the centre line of Rue Notre-Dame (shown on theoriginal) ; southwesterly, the centre line of the said streetto its meeting with the eastern limit of the right-of-wayof the railroad crossing lot 3 ; southerly, the eastern limitof the right-of-way of the said railroad and its extension,into Rivière des Prairies, to a line passing midway be-tween Bourdon and Bonfoin islands and the left bank ofthe said river ; in a general westerly direction, succes-sively, that midway line, the centre line of the said riverupstream then the center line of Rivière des Milles-Îlesupstream and passing to the south of Île Saint-Jean, tothe north of Saint-Pierre, Saint-Joseph and Jargaille is-

lands, to the north of Île aux Vaches, to the north ofislands numbered 597 to 601 and 616 and to the south ofislands numbered 617, 618 and 619 of the cadastre ofParoisse de Saint-Louis-de-Terrebonne and to the northof the islands numbered 1 855 877 and 1 855 878 of thecadastre of Québec until its meeting point with the south-eastern extension of the southwestern line of lot 36 ofthe cadastre of Paroisse de Saint-Louis-de-Terrebonne ;in reference to that cadastre, northwesterly, the saidextension and the southwestern line of the said lot, thatline crossing Côte de Terrebonne (shown on the origi-nal) that it meets ; southwesterly, part of the southeast-ern line of lot 34 and the southeastern line of lot 31 ;northwesterly, the northeastern line of lot 25, that linecrossing Autoroute 640 that it meets ; southwesterly, thenorthwestern line of lots 25, 24, 23, 20 and 19 ; north-westerly, part of the northeastern line of lot 18 to theapex of its northern angle ; in a general southwesterlydirection, successively, the broken line bordering on thenorthwest lots 18, 17, 16, 14, 13, 12, 5 and 4 then theextension of the last segment, to the southwestern limitof the right-of-way of Montée Gagnon (shown on theoriginal) ; northwesterly, successively, the southwesternlimit of the right-of-way of the said road then part of thedividing line between the cadastres of the parishes ofSaint-Louis-de-Terrebonne and Sainte-Thérèse-de-Blainville to the apex of the northwestern angle oflot 349 of that first cadastre ; in a general easterly direc-tion, part of the broken dividing line between the cadastresof the parishes of Saint-Louis-de-Terrebonne and Sainte-Anne-des-Plaines to the apex of the southwestern angleof lot 497 of that first cadastre, that line crossing theright-of-way of a railroad (lot 621) and Montée Gagnonthat it meets ; in reference to that cadastre, northeasterly,the broken line bordering on the southeast lots 497, 499and 500 ; northerly, part of the western line of lot 502and its extension to the centre line of Rivière Mascouche,that first line crossing Chemin Comtois that it meets ; ina general easterly direction, the centre line of the saidriver to its meeting with the southern extension of thewestern line of lot 586 ; northerly, the said extension andthe western line of the said lot, that line crossing awatercourse and Chemin Martin that it meets ; easterly,part of the dividing line between the cadastres of theparishes of Saint-Louis-de-Terrebonne and Sainte-Anne-des-Plaines to the southwestern line of lot 468 of thelatter cadastre ; northwesterly, the line bordering on thesouthwest lots 468 and 467 of the said cadastre, that linecrossing Chemin du Rang Sainte-Claire, CheminGauthier (route 335) and Chemin Trait-Carré and theright-of-way of a railroad (lot 510) that it meets ; east-erly, part of the dividing line between the cadastres ofthe parishes of Sainte-Anne-des-Plaines and Sainte-Sophie to the northeastern limit of the right-of-way of aroad shown on the original (boulevard Laurier) border-ing on the southwest lot 239 of the cadastre of Paroisse


de Sainte-Sophie ; southeasterly, the northeastern limitof the said right-of-way to the apex of the western angleof lot 167 of the cadastre of Paroisse de Saint-Lin ; inreference to that cadastre, northeasterly, the broken linebordering on the northwest the said lot ; southeasterly,successively, the northeastern line of lots 167 in declin-ing order to 158 then part of the northeastern line oflot 154 to the northern line of lot 153 ; easterly, thenorthern line of lots 153 and 152 and part of the northernline of lot 151 to the western line of lot 115 ; northerly,the western line of lots 115 and 114 ; easterly, the north-ern line of lots 114 and 112 then its extension to thecentre line of the right-of-way of the road bordering onthe east lots 112 and 113, that first line crossing theright-of-way of a railroad (lot 85) that it meets ; south-erly, the centre line of the right-of-way of the said roadto its meeting point with the western extension of thenorthern line of lot 144 ; in a general easterly direction,successively, the said extension, the broken line border-ing on the north and northeast lots 144, 143, 142, 141and 140 then part of the dividing line between thecadastres of the parishes of Saint-Henri-de-Mascoucheand Saint-Lin to the starting point.

Those limits define the territory of the new Ville deTerrebonne, in Municipalité régionale de comté desMoulins.

Ministère des Ressources naturellesDirection de l’information foncièresur le territoire publicDivision de l’arpentage foncier

Charlesbourg, 5 June 2001

Prepared by : JEAN-FRANÇOIS BOUCHER,Land surveyor

T-110/1

SCHEDULE B

VILLE DE TERREBONNE

District 1

Bordered on the north by Ville de Saint-Lin andParoisse de Saint-Roch-de-l’Achigan, on the east byParoisse de Saint-Roch-de-l’Achigan and Ville deMascouche, on the south by Rivière Saint-Pierre andChemin Curé-Barrette, on the east by the eastern line oflots 981 and 1093 to Boulevard Laurier (Route 337), onthe northeast by Boulevard Laurier (Route 337), on thesoutheast by the former municipal limit between Villede La Plaine and Ville de Terrebonne and on the south-west by Ville de Sainte-Anne-des-Plaines.

District 2

Bordered on the north by Chemin Curé-Barrette andRivière Saint-Pierre, on the east by Ville de Mascoucheand the extension of the rear line of the lots on RueTrudel, the east side of the said street to Rue Rodrigue,on the south by Rue Rodrigue and on the northwest bythe eastern limit of lot 981 to Chemin Curé-Barrette.

District 3

Bordered on the northeast by Rue Rodrigue, on thesoutheast by the southeastern limit of lots 1074 and1108, on the southwest by Boulevard Laurier and on thenorthwest by the southeastern limit of lots 981 and1093.

District 4

Bordered on the north by Rue Rodrigue, on the westby the rear line of the lots located on Rue Trudel, on thenorth by Ville de Mascouche, on the east by Ville deMascouche, on the southwest by Boulevard Laurier(Route 337) and on the northwest by the northwesternlimit of lots 1109 and 1073.

District 5

Bordered on the north and the west by Ville de Saint-Anne-des-Plaines and the former municipal limit ofVille de La Plaine, on the northeast by Chemin Gascon(Route 337), on the south by Rivière Mascouche, on theeast by Rue Baron and the limit between lots 512 and514, 511 and 510, on the northeast by the northeasternline of lot 643 and its extension to the intersectionbetween lots 510, 511 and 645, on the southeast byAutoroute 640, on the southeast, south and southwest byVille de Bois-des-Filion and Ville de Blainville.

District 6

Bordered on the north by Rivière Mascouche, on thenortheast by Chemin Gascon (Route 337), on the southby Autoroute 640, on the east by Rue Plaisance, on thenortheast by the southwestern limit of lot 106-97, on thenorth by the limit between lot corners (the south cornerof lot 106-97 and the northwest corner of lot 112-302with the ground line of lot 111), on the east by the limitbetween lots 108 and 109, on the south by the limitbetween the corner of lots 111, 112-197 and 112-279and the rear limit of the lots on Place Loiret and theservitude of Hydro-Québec, on the southwest by thecentre of the servitude of Hydro-Québec, on the southby Autoroute 640, on the southwest by the northeasternlimit of lot 643 and by the extension of the northeasternlimit of lot 643 to the intersection of lots 510, 511 and645 and on the west by the limit between lots 510, 511and 514 and Rue Baron.


District 7

Bordered on the north by Autoroute 640, on the north-east by the centre of the servitude of Hydro-Québec, onthe north by the limit between the rear of the lots onPlace Loiret, the servitude of Hydro-Québec and thecorner of lots 111, 112-197 and 112-279 and by the rearline of the lots located between Rue Coulonge and RueLa Boisselière, on the east and on the northeast byBoulevard Des Seigneurs, on the southeast and east bythe centre of the servitude of Hydro-Québec, on thesouth by Rivière des Milles-Îles and on the west by themunicipal limit of Bois-des-Filions.

District 8

Bordered on the north by Autoroute 640, on the north-east by Chemin Gascon (Route 337), on the southeastand south by Rue Brochu, on the southeast and south byRue Durocher, on the west by Rue Prévert, on the southby the rear line of the lots located between Rue Robertand Rue des Bouleaux, on the southwest by the rear lineof the lots located between lots 134-249 and 134-250fronting on Rue des Ardennes, on the south by RueRobert, the limit between lots 134-192 and 134-193,between lots 134-196, 135-65 and 134-253, 135-66 bythe rear line of the lots located on Boulevard Des Sei-gneurs, on the east by the rear line of the lots located onRue Chimay and the line between lots 108 and 109, onthe south by the limit between lot corners (the north-western corner of lot 112-302 with the ground line oflot 111 and the southern corner of lot 106-97), on thesouthwest by the southwestern limit of lot 106-697 andon the west by Rue Plaisance.

District 9

Bordered on the northeast by Chemin Gascon(Route 337) and the limit of the cadastres of Lachenaieand Saint-Louis-de-Terrebonne, on the south by Chemindu Coteau and Boulevard De Hauteville, on the south-east by the centre of the servitude of Hydro-Québec, onthe southwest by Rue Vaillant, on the south by Rue DeLa Tesserie, on the west by Boulevard Des Seigneurs, onthe south by the rear line of the lots located between RueCoulonge and Rue La Boisselière and its extension tothe dividing line between lots 108 and 109, on the westby the line between lots 108 and 109 and the rear line ofthe lots on Rue Chimay, on the north by the rear line ofthe lots located on Boulevard Des Seigneurs, the limitbetween lots 134-196, 135-65 and 134-253, 135-66 andbetween lots 134-192 and 134-193 and by Rue Robert,on the northeast by the rear line of the lots locatedbetween lots 134-249 and 134-250, on the north by therear line of the lots located between Rue Des Bouleauxand Rue Robert, on the east by Rue Prévert, on the northand northwest by Rue Durocher, on the north and north-west by Rue Brochu.

District 10

Bordered on the northeast by the limit of the cadastresof Lachenaie and Saint-Louis-de-Terrebonne, on the northand east by the former municipal limit between Ville deTerrebonne and Ville de Lachenaie, on the south byMontée Masson (Route 125) and Boulevard Des Sei-gneurs, on the east by Rue St-Sacrement, on the south byRue St-Michel and Ruelle 334-13 and 360-2 and thesouthern limit of lot 362-1, on the west and south byRivière des Mille-Îles, on the west by Autoroute 25, onthe south by Boulevard Des Seigneurs, on the west byRue Vaillant, on the northwest by the centre of theservitude of Hydro-Québec and on the north by Boul-evard De Hauteville and Chemin Du Coteau.

District 11

By the whole Île St-Jean and the part bordered on thesouth by Rivière des Mille-Îles, on the west and north-west by the centre of the servitude of Hydro-Québec, onthe southwest and west by Boulevard Des Seigneurs, onthe north by Rue de La Tesserie, on the northeast andeast by Rue Vaillant, on the north by Boulevard DesSeigneurs and on the east by Autoroute 25.

District 12

Bordered on the south by Rivière des Mille-Îles, on thenorth by the southern line of lot 362-1, by ruelle 334-13and 360-2 and Rue St-Michel, on the west by Rue St-Sacrement, on the north by Boulevard des Seigneurs andMontée Masson (Route 125), on the east, north, east andnortheast by the former municipal limit of Lachenaieand Ville de Terrebonne.

District 13

Bordered on the north by Ville de Mascouche, on thesoutheast and east by the Canadian Pacific railroad, onthe south, southwest and southeast by the former mu-nicipal limit between Ville de Lachenaie and Ville deTerrebone and on the southwest by the limit of thecadastre of the parishes of Lachenaie and Saint-Louis-de-Terrebonne and Chemin Gascon (Route 337).

District 14

Bordered on the north by Ville de Mascouche, on theeast by the rear line of the lots located on the east side onRue Du Beaujolais, Rue Chartrand, Rue Chantal and RuePoirier, on the north by the rear line of the lots located onthe north side of Chemin Saint-Charles, on the east by therear line of the lots on the east side of Croissant de laRive-Nord and to the west of civic number 1597, CheminSaint-Charles, on the south by Rivière des Mille-Îles, onthe southwest by the former municipal limit betweenLachenaie and Terrebonne and on the west by the Cana-dian Pacific railroad.


District 15

Bordered on the north and west by Ville de Mascouche,on the east by the dividing line between lots 66 and 68,on the south by Rivière des Mille-Îles, on the west by therear line of the lots located on the east side of Croissantde la Rive-Nord and to the west of civic number 1597,Chemin Saint-Charles, on the north by the rear line ofthe lots located on the north side of Chemin St-Charles,on the west by the rear line of the lots located on the eastside of Rue Porier, Rue Chantal, Rue Chartrand and RueDu Beaujolais.

District 16

Bordered on the north by Ville de Mascouche andVille de Le Gardeur, on the northeast and east by Villede Le Gardeur and Ville de Charlemangne, on the southby Rivière des Prairies and Rivière des Milles-îles andon the west by the dividing line between lots 66 and 68.

JACQUES NOURY,Land surveyor

Minute 43 182


4366




Authorization to the Minister of Municipal Affairsand Greater Montréal to require Ville de Lac-Etcheminand Paroisse de Sainte-Germaine-du-Lac-Etcheminto file a joint application for amalgamation

WHEREAS under section 125.2 of the Act respectingmunicipal territorial organization (R.S.Q., c. O-9), enac-ted by section 1 of chapter 27 of the Statutes of 2000, theMinister of Municipal Affairs and Greater Montréal may,with the authorization of the Government, require localmunicipalities to file with the Minister a joint applica-tion for amalgamation within the time prescribed by theMinister ;

WHEREAS it is expedient to authorize the Minister torequire Ville de Lac-Etchemin and Paroisse de Sainte-Germaine-du-Lac-Etchemin to file with the Minister ajoint application for amalgamation ;


THAT the Minister of Municipal Affairs and GreaterMontréal be authorized to require Ville de Lac-Etcheminand Paroisse de Sainte-Germaine-du-Lac-Etchemin, inaccordance with section 125.2 of the Act respectingmunicipal territorial organization, to file with the Minis-ter a joint application for amalgamation.


4364


Parliamentary Committees

Committee on Labour and the EconomyGeneral consultation

The price of gasoline and its effects on the economyof Québec

The Committee on Labour and the Economy will holdpublic hearings beginning on 28 August 2001 in pursu-ance of a general consultation regarding the price ofgasoline and its effects on the economy of Quebec.Individuals and organizations who wish to express theirviews on this matter must submit a brief to the commit-tees secretariat not later than 17 August 2001.

The Committee will select the individuals and organi-zations it wishes to hear from among those who havesubmitted a brief. Every brief must be accompanied by aconcise summary of its contents, and both documentsmust be submitted in 25 copies printed on letter-sizepaper. Those who wish to have their brief forwarded tothe press gallery must provide an additional 20 copies.

Briefs, correspondence, and requests for informationshould be addressed to : Mrs. Nancy Ford, Clerk of theCommittee on Labour and the Economy, Édifice Honoré-Mercier, 835, boulevard René-Lévesque Est, bureau 2.01,Québec (Québec) G1A 1A3.

Telephone : (418) 643-2722 ; facsimile : (418) 643-0248E-Mail : [email protected]

4352


Notices

NotificationEcological Reserves Act(R.S.Q., c. R-26.1)

Chicobi Ecological Reserve— Creation

Notification is hereby given in accordance withsection 2 of the Ecological Reserves Act of the Ministerof the Environment’s intent to propose to the govern-ment of Québec the creation of the Chicobi EcologicalReserve within the Abitibi regional county municipality.

Specifically, the proposed reserve of nearly 2175 hec-tares (21.75 square kilometres) comprises lots 19 to 37of Rang VIII, lots 19 to 35 and part of lots 36 and 37 ofRang IX, lots 8 to 14, and parts of lots 15 to 22 of Rang Xof the Guyenne township. It also includes lots 8 to 12and part of lots 13 to 20 of Rang I of the Ligneristownship.

Anyone interested in commenting on this project cando so within 30 days of this notification by writing to theMinister of the Environment, André Boisclair, at 675,boulevard René-Lévesque Est, 30e étage, Québec(Québec) G1R 5V7.

GILBERT CHARLAND,Deputy Minister

4355


Index Statutory Instruments

Abbreviations : A : Abrogated, N : New, M : Modified

Regulations — Statutes Page Comments

Amalgamation of the towns of Lachenaie, La Plaine and Terrebonne . . . . . . . . . 3024(An Act respecting municipal territorial organization, R.S.Q., c. O-9)

Amalgamation of Ville de Chandler and the municipalities of Newport, Pabos,Pabos Mills and Saint-François-de-Pabos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3021(An Act respecting municipal territorial organization, R.S.Q., c. O-9)

Application of the Taxation Act, An Act respecting the…, amended . . . . . . . . . . 2837(2001, Bill 138)

Aquaculture and sale of fish . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2999 Draft(An Act respecting the conservation and development of wildlife,R.S.Q., c. C-61.1)

Authorization to the Minister of Municipal Affairs and Greater Montréal torequire Ville de Lac-Etchemin and Paroisse de Sainte-Germaine-du-Lac-Etchemin to file a joint application for amalgamation . . . . . . . . . . . . . . . . . . . . . . 3035(An Act respecting municipal territorial organization, R.S.Q., c. O-9)

Chicobi ecological reserve — Creation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3039 Notice(Ecological Reserve Act, R.S.Q., c. R-26.1)

Conservation and development of wildlife, An Act respecting the…— Aquaculture and sale of fish . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2999 Draft(R.S.Q., c. C-61.1)

Conservation and development of wildlife, An Act respecting the…— Development of wildlife — Scale of fees and duties . . . . . . . . . . . . . . . . . . . . 3018 Draft(R.S.Q., c. C-61.1)

Conservation ans development of wildlife, An Act respecting…— Rivière-Matane controlled zone — Establishment . . . . . . . . . . . . . . . . . . . . . . 2968 M(R.S.Q., c. C-61.1)

Development of wildlife — Scale of fees and duties . . . . . . . . . . . . . . . . . . . . . . . 3018 Draft(An Act respecting the conservation and development of wildlife,R.S.Q., c. C-61.1)

Ecological Reserve Act — Chicobi ecological reserve — Creation . . . . . . . . . . . 3039 Notice(R.S.Q., c. R-26.1)

Education Act — School tax for the 2001-2002 school year— Maximum yield . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2963(R.S.Q., c. I-13.3)

Education expenses — Financial assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2967 M(An Act respecting financial assistance for education expenses,R.S.Q., c. A-13.3; 2001, c. 10)

Family benefits, An Act respecting…, amended . . . . . . . . . . . . . . . . . . . . . . . . . . 2837(2001, Bill 138)

Financial assistance for education expenses, An Act respecting…— Education expenses — Financial assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . 2967 M(R.S.Q., c. A-13.3; 2001, c. 10)


Form or minimum content of various documents . . . . . . . . . . . . . . . . . . . . . . . . . 3013 Draft(An Act respecting municipal taxation, R.S.Q., c. F-2.1)

Municipal taxation, An Act respecting… — Form or minimum content ofvarious documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3013 Draft(R.S.Q., c. F-2.1)

Municipal territorial organization, An Act respecting... — Amalgamation ofthe towns of Lachenaie, La Plaine and Terrebonne . . . . . . . . . . . . . . . . . . . . . . . . 3024(R.S.Q., c. O-9)

Municipal territorial organization, An Act respecting… — Amalgamation ofVille de Chandler and the municipalities of Newport, Pabos, Pabos Millsand Saint-François-de-Pabos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3021(R.S.Q., c. O-9)

Municipal territorial organization, An Act respecting… — Authorization to theMinister of Municipal Affairs and Greater Montréal to require Ville deLac-Etchemin and Paroisse de Sainte-Germaine-du-Lac-Etchemin to filea joint application for amalgamation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3035(R.S.Q., c. O-9)

Physicians — Specialties within the medical profession and additional termsand conditions for the issue of specialist’s certificates . . . . . . . . . . . . . . . . . . . . . 3017 Draft(Professional Code, R.S.Q., c. C-26)

Price of gasoline and its effects on the economy of Québec — Committee onLabour and Economy — General consultation 3037 Parliamentary

Committee

Professional Code — Physicians — Specialties within the medical professionand additional terms and conditions for the issue of specialist’s certificates . . . . 3017 Draft(R.S.Q., c. C-26)

Property tax refund, An Act respecting…, amended . . . . . . . . . . . . . . . . . . . . . . . 2837(2001, Bill 138)

Québec sales tax, An Act respecting the…, amended . . . . . . . . . . . . . . . . . . . . . . 2837(2001, Bill 138)

Régie de l’assurance maladie du Québec, An Act respecting the…, amended . . . . 2837(2001, Bill 138)

Régie du logement — Code of ethics of the commisioners . . . . . . . . . . . . . . . . . 3011 Draft(An Act respecting the Régie du logement, R.S.Q., c. R-8.1)

Régie du logement, An Act respecting the… — Régie du logement — Code ofethics of the commisioners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3011 Draft(R.S.Q., c. R-8.1)

Rivière-Matane controlled zone — Establishment . . . . . . . . . . . . . . . . . . . . . . . . 2968 M(An Act respecting conservation ans development of wildlife, R.S.Q., c. C-61.1)

School tax for the 2001-2002 school year — Maximum yield . . . . . . . . . . . . . . . 2963(Education Act, R.S.Q., c. I-13.3)

Source deductions tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2972 N(Taxation Act, R.S.Q., c. I-3)

Taxation Act — Source deductions tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2972 N(R.S.Q., c. I-3)


Taxation Act and other legislative provisions, An Act to amend the... . . . . . . . . . 2837(2001, Bill 138)

Taxation Act and other legislative provisions, An Act to amend the…,amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2837(2001, Bill 138)

Taxation Act, amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2837(2001, Bill 138)

Taxation Act, the Act respecting the Québec sales tax and other legislativeprovisions, An Act to again amend the…, amended . . . . . . . . . . . . . . . . . . . . . . . 2837(2001, Bill 138)