Manuel d'évaluation foncière du Québec 2006
Manuel d'évaluation foncière du Québec - Édition modernisée
Normes NFPA
Ouvrages routiers
Publications juridiques
Répertoire des municipalités


IMP. 1-1/R1 Commencement of a corporation’s fiscal period [Cancelled]
IMP. 1-2/R1 Farming
IMP. 1-3/R1 Specified member
IMP. 1-4/R1 Meaning of “registered pension plan”
IMP. 1-5/R2 Mineral resource
IMP. 1-6/R1 Specified Shareholder
IMP. 1000-1.1/R8 Requirements for computer-generated forms - Corporation income tax return [Withdrawn]
IMP. 1000-1.2/R11 Requirements for facsimiles of RL slips [Withdrawn]
IMP. 1000-1.3/R5 Requirements for facsimiles and computer-generated forms – Trust income tax return [Withdrawn]
IMP. 1000-1/R15 Requirements for facsimiles and computer-generated forms—Personal income tax return [Withdrawn]
IMP. 1000-2 Fiscal Return Not Filed on the Date of Death
IMP. 101-1/R2 Government assistance in respect of depreciable property
IMP. 101-2/R1 LOGINOVE [Withdrawn]
IMP. 101-3/R1 Corvée-Habitation [Withdrawn]
IMP. 101.6-1/R1 Election concerning an amount of assistance or an inducement received by a taxpayer in respect of depreciable property
IMP. 1010-1/R2 Waiver to the Three-Year, Four-Year, Six-Year or Seven-Year Prescription
IMP. 1010-2/R3 Waiver to the Application of the Time Limits Provided for in Paragraphs a, a.0.1 and a.1 of Subsection 2 of Section 1010 of the Taxation Act
IMP. 1010-3/R2 Calculation of the Prescribed Time Limit
IMP. 1010-4 Notice of Reassessment and Loss Carry-over Election
IMP. 1015-1/R1 Deduction at Source in Respect of a Salary, Wages or Commission
IMP. 1015-2/R2 Patronage dividends paid by workers’ cooperatives [Withdrawn]
IMP. 1015-3/R2 "Allowances Paid to Social Aid Recipients Under the ""On-The-Job Training Program"" [Cancelled]"
IMP. 1015-4 Deduction at Source in Respect of a RemunerationOther Than a Salary,Wages or Commission
IMP. 1015-5/R1 Fiscal obligations of a person who employs an artist working in one of the fields of artistic endeavour covered by the Act respecting the professional status and conditions of engagement of performing, recording and film artists
IMP. 1029.1-1/R2 Credit for losses [Withdrawn]
IMP. 1029.7-1 Credit for research and development
IMP. 1029.7.2-1 Increase in the Credit forWages and the Part of the Remuneration Attributable toWages Paid in respect of Scientific Research and Experimental Development (SR & ED) Provided for in Section 1029.7 of the Taxation Act
IMP. 1029.8.1-1 University Research Contract for Scientific Research and Experimental Development
IMP. 1029.8.17-1/R1 Government Assistance, Non-government Assistance and Contract Payment
IMP. 1029.8.22-1/R1 Tax credit for training in respect of a human resources development plan [Withdrawn]
IMP. 1029.8.22-2/R1 "Tax credit for training: ""qualified corporation"" [Withdrawn]"
IMP. 1029.8.22-3/R1 Tax credit for training: qualified outside training activity [Withdrawn]
IMP. 1029.8.35-1/R1 Credit for Québec Film Productions [Cancelled]
IMP. 1030-1/R1 Order for Immediate Payment under Section 1030 of the Taxation Act [Cancelled]
IMP. 1037-1/R1 Computation of the Interest Payable by a Taxpayer for a Period After the Date of an Assessment [Withdrawn]
IMP. 1045-1/R3 Penalty for failure to file a tax return
IMP. 1049.0.5-1 Penalty for Misleading Information Provided by a Third Party
IMP. 105-1/R1 Amounts to be included in computing income in respect of incorporeal capital property [Withdrawn]
IMP. 1051-1/R3 Refund of Tax, Interest or Penalties
IMP. 1051-2/R1 Tax fairness: refunds applied for after December 31, 2004
IMP. 1052-1 Tax Refund to a Bankrupt
IMP. 1052-2 Interest on an Overpayment of Income Tax, Interest or Penalty where Sections 1053 to 1055 of the Taxation Act do not Apply
IMP. 1053-1/R2 Interest on a Refund Resulting from a Loss Carry Back
IMP. 1056.4-1/R1 Late, amended or revoked election
IMP. 1057-1/R1 Validity of a notice of objection filed in respect of an assessment issued under one of Parts I and IV to VIII of the Taxation Act, where an assessment is subsequently issued under another of these Parts. [Withdrawn]
IMP. 1057.1-1/R1 Extension of the Period for Objecting [Cancelled]
IMP. 106.2-1 Government assistance in respect of incorporeal capital property
IMP. 107-1/R1 Amount payable from the disposition of an intangible capital amount [Cancelled]
IMP. 1072-1/R1 Payment of costs upon filing a motion for appeal with the Court of Québec in respect of an assessment [Cancelled]
IMP. 1086-1/R1 The obligation to provide information in respect of a manpower expenditure [Withdrawn]
IMP. 1086-2/R2 Obligation to provide information in respect of a labour expenditure
IMP. 1086-3/R2 Partnership Information Return [Withdrawn]
IMP. 1089-1/R1 Computation of the Income Earned in Québec and Canada by a Non-Resident From an Office or Employment Partly in Québec and Partly Outside Québec
IMP. 1091-1 Computation of the taxable income earned in Canada by a non-resident
IMP. 1097-1/R1 Disposition of Certain Taxable Québec Property
IMP. 1102.1-1 Disposition of a Québec Property, a Québec Resource Property or a Life Insurance Policy by a Non-Resident
IMP. 111-1/R2 Benefit conferred on a shareholder
IMP. 113-1/R4 Loans or debts of shareholders or persons connected with shareholders
IMP. 1130-1/R1 Taxation Year [Withdrawn]
IMP. 1131-1/R3 Capital Tax Liability
IMP. 1131-2/R2 Paid-Up Capital Shown in the Financial Statements
IMP. 1131-3/R1 Foreign Corporations
IMP. 1132-1/R2 Status of a Leasing Corporation
IMP. 1132-2/R1 Change in Type of Corporation
IMP. 1136-1/R8 Contract Advances
IMP. 1136-10/R2 Advances on Life Insurance Policies
IMP. 1136-11/R2 Determination of the Cost of Inventories Using the Last-In-First-Out (LIFO) Method
IMP. 1136-12/R2 Tax on Capital and Defered Taxes [Cancelled]
IMP. 1136-13/R3 Corporation having an interest in a partnership or joint venture
IMP. 1136-14/R3 Operations between a partnership and its members
IMP. 1136-15/R4 The Financing of Vehicles Purchased for Resale
IMP. 1136-16/R2 Government Assistance in the Form of Grants or Loans
IMP. 1136-17/R3 Impairment Losses
IMP. 1136-18 Financial Instruments
IMP. 1136-19/R1 Bank overdrafts [Withdrawn]
IMP. 1136-2/R3 Contracts of Leasing and Contracts of Lease
IMP. 1136-20 Forwards and Futures
IMP. 1136-3/R4 Trust Accounts
IMP. 1136-4/R4 Various Inclusions in Paid-up Capital
IMP. 1136-5/R4 Unrealized foreign exchange loss [Withdrawn]
IMP. 1136-6/R4 The Notions of “Debt” and “Secured Payment”
IMP. 1136-7/R3 Mandatary or Nominee Corporations
IMP. 1136-8/R2 Letters of Credit and Bank Acceptances [Cancelled]
IMP. 1136-9/R5 Provisions and Reserves
IMP. 1138-1/R5 Reduction of the Paid-up Capital: Eligible Investments
IMP. 1138-2/R4 Reduction of Paid-Up Capital—Concept of “Corporation”
IMP. 1138-3/R4 Reduction of the paid-up capital—Interest in a partnership or joint venture
IMP. 1138-4/R2 Commercial Paper
IMP. 1138-5/R3 Reduction of Paid-up Capital: Credit Balance With a Securities Dealer and Advances to Other Corporations
IMP. 1138-6/R2 Reduction of Paid-up Capital: The Concept of “Loan” and Related Concepts
IMP. 1138-7/R1 Advances Made to Other Corporations [Cancelled]
IMP. 1138-8/R1 Holding of Investments
IMP. 1138.1-1/R3 5$ Million Maximum Deduction in Computing Paid-up Capital
IMP. 1141-1/R4 Recognition as a Loan Corporation
IMP. 1141.2.2-1 Savings and Credit Unions - Long Term Debt
IMP. 1144-1/R3 Exemption for Corporations Which do not Carry on Business [Withdrawn]
IMP. 1171-1/R1 Special Brokers - Cancelled Insurance Contracts
IMP. 1171-2/R2 Liability Insurance
IMP. 1176-1/R1 Logging operations carried on by a partnership
IMP. 1177-1/R1 Logging Operations - Cutting and Transportation of Timber
IMP. 1177-2 Logging Operations Disposition of Forest Land and Timber Limits
IMP. 1178-1 Logging Operations - Subsidiary Income
IMP. 1178-2 Logging Operations
IMP. 12-1/R3 Establishment of a taxpayer
IMP. 12-2/R2 Establishment of a corporation that leases an immovable situated in Québec
IMP. 120-1/R2 Treasury Bills [Withdrawn]
IMP. 120-2/R2 Combined payments of capital and income
IMP. 128-1/R2 Urea-formaldehyde foam insulation (UFFI) [Withdrawn]
IMP. 128-10/R1 Condominiums (Dwellings Held in Divided Co-Ownership)
IMP. 128-11/R3 Deductibility of fines and penalties
IMP. 128-12/R3 Expenses of a self-employed performing artist
IMP. 128-13 Real Estate Investments - Incidental Expenses
IMP. 128-14/R1 Allocation of income and expenses between the business of a pharmacist and the business of the pharmacist’s commercial corporation
IMP. 128-2/R1 Overhead insurance and income insurance
IMP. 128-3 Computing income and consumption taxes
IMP. 128-4/R3 Current Expenses and Capital Expenditures With Respect to a Capital Property
IMP. 128-5 Education expenses
IMP. 128-6/R1 Theft, defalcation, embezzlement or fraud
IMP. 128-7/R1 Deductibility of outlays and expenses made or incurred, or payable, after a business has ceased its activities
IMP. 128-8/R1 Tax Shelters – Franchises [Withdrawn]
IMP. 128-9/R1 Acquisition of customer lists
IMP. 130-1/R4 Revision of Capital Cost Allowance Claims
IMP. 130-10/R1 Certain corporations and partnerships that are not subject to the capital cost allowance restriction pertaining to rental properties and leasing properties
IMP. 130-11/R1 Rental properties - the capital cost allowance restriction and rules pertaining to classes of property
IMP. 130-12/R1 Leasing properties : the capital cost allowance restriction and rules governing the allocation of revenue derived from rental properties and leasing properties
IMP. 130-2/R2 Multiple-unit residential building in Canada - capital cost allowance [Withdrawn]
IMP. 130-3/R1 Computation of the capital cost allowance for an automobile owned by a corporation [Withdrawn]
IMP. 130-4/R2 Automobile used partly to gain income from a business or property and partly for personal use [Withdrawn]
IMP. 130-5/R2 Capital cost allowance - Video tapes, videotape cassettes, films, computer software and master recording media [Withdrawn]
IMP. 130-6/R1 Automobile used exclusively for earning income from a business or property [Withdrawn]
IMP. 130-7/R2 Accelerated capital cost allowance rate of 100% – Computer hardware and manufacturing or processing equipment
IMP. 130-8/R1 Accelerated capital cost allowance rate of 100% – Incorporeal investments
IMP. 130-9/R1 Capital cost allowance in respect of a musical instrument
IMP. 133.1-1/R2 Leasing Cost and Certain Other Expenses Related to the Use of an Automobile which a Taxpayer Uses to Gain Income from a Business or Property [Withdrawn]
IMP. 134-1/R1 Recreational facilities and club fees
IMP. 134-2/R1 The Deductibility of Expenses for Meals and Beverages Consumed on the Site of a Golf Club
IMP. 135.2-1/R1 Personal services business
IMP. 135.4-1/R2 Incidental Expenses Related to Investments in Residential Buildings [Cancelled]
IMP. 14-1/R2 Attribution of gross revenue to an establishment when a corporation owns land in a province
IMP. 155-1/R1 Representation expenses
IMP. 157-1/R2 Cost of landscaping and clearing and levelling land
IMP. 157-2/R1 Convention Expenses
IMP. 157-3/R1 Inventory deduction [Withdrawn]
IMP. 157-4/R1 Utility service connections
IMP. 157-5 Investment counsellor’s fees
IMP. 157.4-1/R2 Certified Québec film [Withdrawn]
IMP. 160-1/R1 Payments made by a surety who has guaranteed a loan to a corporation of which he was a shareholder [Withdrawn]
IMP. 160-2/R3 Interest relating to contributions made to a registered pension plan to purchase pas service
IMP. 163.2-1/R1 Interest expenses related to the acquisition of an automobile [Withdrawn]
IMP. 164-1/R1 Tax Treatment of Certain Expenses (Interest and Property Taxes) in Relation to Land
IMP. 175.4-1/R1 Business carried on in the home
IMP. 176-1/R2 Expenses incurred in the course of a borrowing of money
IMP. 176-2/R1 Deduction of Term Life Insurance Premiums
IMP. 2-1 Deemed Ownership of Certain Property Subject to a Matrimonial Regime
IMP. 205-1/R3 Farm Losses
IMP. 21.12-1/R1 Income bonds and income debentures
IMP. 21.28-1/R1 Dividends paid on short sold shares [Withdrawn]
IMP. 22-1/R1 Residence of an employee working outside Canada [Cancelled]
IMP. 22-2/R1 Treatment of a business loss attributable to an establishment in Canada, outside Québec, for the purpose of computing income earned in Québec
IMP. 22-3/R1 Determination of the Residence of an Individual Who Leaves Québec and Canada
IMP. 22-4 The Tax Liability of Members of the Canadian Armed Forces
IMP. 231-1/R1 Shares sold subject to an earnout agreement [Withdrawn]
IMP. 232-1/R1 Distinction Between a Capital Gain and Income from a Business [Withdrawn]
IMP. 232-2/R1 "Deduction for gifts of property classified as ""cultural property"" claimed by a corporation that disposed of such property by gift"
IMP. 232.1-1/R2 Business investment loss [Withdrawn]
IMP. 234-1/R1 Professional fees paid upon death
IMP. 234-2/R2 Reserve in respect of a capital gain [Withdrawn]
IMP. 234-3 Hypothecary Loan Discharge Fees and Prepayment Penalties
IMP. 250.1-1/R2 Election in respect of the disposition of Canadian securities
IMP. 257-1/R1 Subsidies granted under the Programme d’aide à l’accession à la propriété résidentielle [Withdrawn]
IMP. 257-2 Government assistance in respect of capital property other than depreciable property
IMP. 257.2-1/R1 Election concerning an amount of assistance or an inducement received by a taxpayer in respect of capital property other than depreciable property
IMP. 265-1/R1 The Disposition of Precious Property [Withdrawn]
IMP. 274-1/R1 Property that qualifies as a principal residence
IMP. 274-2/R1 Ownership of a principal residence
IMP. 277-1/R1 Principal residence and contiguous land
IMP. 28-1/R2 Leasing to a Family Member [Cancelled]
IMP. 28-2/R2 Amounts received as an indemnity for physical, mental or moral damages due to bodily injury or death
IMP. 28-3/R1 Capital gains and losses [Withdrawn]
IMP. 28-4/R1 Price Adjustment Clauses
IMP. 28-5/R1 Separate Businesses
IMP. 280-1/R2 Expropriation Indemnities and Interest Received on Such Indemnities
IMP. 281-1/R1 Rules respecting the change in use of property for the purposes of computing capital gains and losses [Withdrawn]
IMP. 293-1/R2 Lotteries
IMP. 299-1/R1 Bad Debts
IMP. 3-1/R1 Death Benefits
IMP. 301-1/R2 Conversion of capital property and exchange or splitting of shares [Withdrawn]
IMP. 308.1-1/R1 Presumed capital gain
IMP. 311-1/R3 Retiring Allowance
IMP. 311-2/R2 Indemnities paid following an industrial accident in respect of an injury, a disability or death [Withdrawn]
IMP. 311.1-1/R1 Social assistance payment [Withdrawn]
IMP. 312-1/R1 Research Grants
IMP. 312-2 Sabbatical Year and Educational Leave
IMP. 317-1/R1 Death Benefit paid under the Act respecting the Québec Pension Plan
IMP. 317-2 The Reimbursement of Excess Contributions to a Registered Pension Plan
IMP. 32-1/R1 Overpayments to an individual
IMP. 32-2/R4 Amount paid by an employer further to an industrial accident, an occupational disease or a precautionary cessation of work
IMP. 336-1/R3 Alimony or Other Maintenance Allowance Payable to a Spouse or Former Spouse
IMP. 336-2/R1 Alimony
IMP. 336-3 The Characteristics of a Maintenance Allowance
IMP. 336-4 Amount Deemed Paid as an Allowance Payable on a Periodic Basis to a Spouse or a Former Spouse
IMP. 336-5/R1 Maintenance Allowance Payable under an Order of a Competent Tribunal in Accordance with the Laws of a Province
IMP. 336-6/R1 Legal or Extra-Legal Expenses Related to Alimony or Maintenance Allowance
IMP. 336-7/R1 Alimony or Other Maintenance Allowance Paid to a Child
IMP. 336-8 Judicial or Extrajudicial Expenses Paid to Collect a Pension Benefit or a Retiring Allowance or to Establish a Right Thereto
IMP. 336-9 Lump-sum Amount or Allowance Payable on a Periodic Basis – Lump-sum Amount Paid by Instalments
IMP. 336.0.2-1 Support amount and child support amount (definitions)
IMP. 336.0.5-1/R1 Judicial and extrajudicial expenses relating to a support amount
IMP. 337-1/R1 Deduction for Tuition and Examination Fees — Eligibility Conditions
IMP. 337-2/R2 Meaning of the Expression “Full-time”
IMP. 337-3/R1 Tuition Fees — Flying Lessons
IMP. 339-1 Transfers of funds to an RRP or an RRSP
IMP. 347-1/R2 Moving expenses [Withdrawn]
IMP. 348-1 Moving expenses
IMP. 350.1-1 Deduction for individuals residing in remote areas – Eligibility conditions
IMP. 350.1-2 Deduction for individuals residing in remote areas – Travel expenses and board and lodging expenses
IMP. 36-1/R1 Leave Paid by Means of Salary Advances
IMP. 36-2/R1 Director’s Fees
IMP. 37-1/R24 Value of certain taxable benefits received or enjoyed by hotel or restaurant employees by reason of their office or employment
IMP. 37-10/R1 Payment made using an employer’s credit card
IMP. 37-2/R2 Payment or reimbursement by an employer of the amounts to be paid by an employee as a member of a professional association
IMP. 37-3/R1 Taxable benefits and individual protective equipment provided by an employer
IMP. 37-4/R1 Gift to an employee [Cancelled]
IMP. 37-5/R15 Value of Benefits Provided for Housing in a Prescribed Area
IMP. 37-6/R1 Benefits relating to the use of certain motor vehicles
IMP. 37-7/R3 The cost of a property or service
IMP. 37-8/R1 Determination of the Value of the Taxable Benefit Deriving from the Operation of an Automobile made Available to an Employee by his Employer [Cancelled]
IMP. 37-9/R2 The distinctions among, allowances and accountable advances received by employees for expenses relating to the performance of their duties
IMP. 37.1.5-1 Gifts and awards given to employees
IMP. 39-1/R3 Volunteer Firemen [Cancelled]
IMP. 39-2/R1 Compensation received by an employee for the purchase or care of street clothing
IMP. 39.3-1/R1 Allowance paid to a member of a municipal, supramunicipal or school body for expenses incident to the discharge of duties
IMP. 39.4-1/R1 Travel Expenses of Members of the Council of a Regional County Municipality or the Council of the Kativik Regional Government
IMP. 39.5-1/R1 Personal travel expense allowances or reimbursements received by part-time employees
IMP. 40-1/R3 Reasonable Allowances for Travel Expenses
IMP. 41-1/R8 Right of use of an automobile made available by an employer to an employee
IMP. 41.1.1-1/R2 Determining the value of the taxable benefit related to the operation of an automobile made available to an employer to an employee
IMP. 42-1/R3 Employment at a Special Work Site or a Remote Location
IMP. 42.8-1 Taxation of tips
IMP. 421.1-1 Representation Expenses
IMP. 421.5-1/R2 Interest expenses in connection with the acquisition of a passenger vehicle [Withdrawn]
IMP. 421.6-1/R1 Limitation Regarding the Leasing Cost of a Passenger Vehicle [Withdrawn]
IMP. 422-1/R1 Disposition of an immovable for inadequate consideration
IMP. 429-1/R2 Filing of (a) Separate Fiscal Return(s) for a Deceased Taxpayer - Taxation Years Prior to 1988 [Cancelled]
IMP. 429-2/R1 Filing of one or more separate fiscal returns for a deceased taxpayer
IMP. 43-1/R2 Salary insurance benefits
IMP. 440-1 Spouse trust - rollover
IMP. 443-1/R1 Buy and Sell Agreement at Death
IMP. 443-2 Trust for the Exclusive Benefit of a Spouse for the Purposes of the Rollover Provided in Section 440 of the Taxation Act
IMP. 462.1-1/R1 Spousal attribution rules (Interspousal transfers and loans)
IMP. 462.12-1/R1 Indirect attribution rules - The use of a corporation for the benefit of a designated person [Withdrawn]
IMP. 462.2-1/R1 Attribution rules – Related minors (Transfers and loans of property to a related minor)
IMP. 462.9-1/R1 Attribution rules – Use of a trust or assistance of a third person for the benefit of a spouse or a related minor
IMP. 47.16-1/R2 Deferred salary leave arrangement
IMP. 481-1/R1 Amounts Unpaid at the End of a Year
IMP. 484-1/R1 Giving in payment [Withdrawn]
IMP. 484-2/R2 The Effect of the Dissolution of a Contract
IMP. 485-1/R3 Settlement or Extinction of a Debt to the Advantage of a Debtor
IMP. 487.1-1/R3 Debt incurred without interest or at a reduced interest rate
IMP. 488-1/R2 Income of an Indian [Cancelled]
IMP. 488-2/R2 The Income of an Indian or a Person of Indian Ancestry from an Office or Employment [Cancelled]
IMP. 489-1/R1 Non-institutional lodging resources
IMP. 49-1/R2 Employee Stock Options
IMP. 49-2 Employee Stock Options
IMP. 493-1/R2 Allowance to a Member of aMunicipal or School Body for Expenses Incident to the Discharge of his Duties [Cancelled]
IMP. 499-1/R2 Election respecting dividends received by a spouse [Withdrawn]
IMP. 50-1 The Replacement of a Stock Option Plan
IMP. 503-1/R2 Election made by a private corporation to pay its shareholders a dividend out of its capital dividend account
IMP. 503.0.1-1/R1 Deemed election in respect of the total amount of a dividend provided for in section 503.0.1 of the Taxation Act
IMP. 518-1/R4 Rollover at the tme of disposing of property to a taxable canadian corporation - share consideration [Withdrawn]
IMP. 518-2/R3 Rollover at the time of a disposition of property made before March 26, 1997, to a taxable canadian corporation - Eligibility criteria, Terms and conditions [Withdrawn]
IMP. 518-3/R1 Rollover at the Time of a Disposition of Property Made After March 25, 1997, to a Taxable Canadian Corporation: Eligibility Criteria and Terms and Conditions [Withdrawn]
IMP. 519-1/R3 Disposition of property before March 26, 1997, to which section 518 of the Taxation Act applies - Late or amended election [Withdrawn]
IMP. 520.1-1/R1 Disposition of Property to a Taxable Canadian Corporation: Due Date for Filing the Prescribed Form and Penalties
IMP. 521.2-1/R1 Disposition of Property to a Taxable Canadian Corporation: General Rules Concerning Tax-Deferred Transfers
IMP. 522-1/R1 Disposition of Property to a Taxable Canadian Corporation: Seperate Elections, Applications to the Minister and Rollover Applications
IMP. 6.1-1/R3 Fiscal period exceeding 365 days [Withdrawn]
IMP. 62-1/R2 Employee Required to Carry On All or Part of the Employes’s Duties Away From the Employer’s Place of Business or in Different Places: Terminology
IMP. 62-2/R2 Office expenses, salary to an assistant or substitute and other supplies - Employee who receives commissions
IMP. 62-3/R2 General conditions for deduction of the expenses of an employee who receives commissions
IMP. 62-4/R2 Expenses of an Employee Who Receives Commissions
IMP. 63-1/R1 Reasonable allowances for travel expenses or for the use of a motor vehicle
IMP. 63-2/R2 Travel Expenses (Other Than Motor Vehicle Expenses)
IMP. 63.1-1/R3 Motor Vehicle Lease Charges Paid
IMP. 63.1-2/R1 Motor Vehicle Travel Expenses
IMP. 64-1/R3 Capital Cost Allowance for a Motor Vehicle
IMP. 64-2/R2 Interest Paid in Respect of a Motor Vehicle
IMP. 64.1-1/R3 Automobile lease charges [Withdrawn]
IMP. 65-1/R3 Meal expenses
IMP. 669.1-1/R1 Computing the Income of a Testamentary Trust
IMP. 68-1/R1 Association Membership Dues Paid by an Employee [Cancelled]
IMP. 68-2/R1 Professional Liability Insurance and Physicians Employed by an Establishment of the Health and Social Services Network [Cancelled]
IMP. 68-3/R1 Dues Relating to Occupation [Cancelled]
IMP. 7-1/R3 Change in a fiscal period [Withdrawn]
IMP. 7-2/R1 Beginning of a corporation’s fiscal period
IMP. 702-1/R2 Partnership Interest Income and Dividends Received by a Partnership [Cancelled]
IMP. 707-1/R1 Pension Income Deduction Versus Income Averaging Annuity Contract [Cancelled]
IMP. 707-2/R1 Pension Income Deduction and United States Social Security Pension [Cancelled]
IMP. 71-1/R1 Contributions to a registered rension plan (RPP) for current services [Withdrawn]
IMP. 71-2/R1 Contributions to a registered pension plan for current service [Withdrawn]
IMP. 71-3/R1 Past Service Contributions to a Registered Pension Plan
IMP. 71-4/R1 Contributions to a registered pension plan (RPP) for past services when the employee was not a contributor under the plan [Withdrawn]
IMP. 71-5/R1 Contributions to a registered pension plan (RPP) for past services when the employee was a contributor under the plan [Withdrawn]
IMP. 71-6/R1 Contributions to a Registered Pension Plan for Past Services when the Employee was a Contributor to the Plan [Withdrawn]
IMP. 710-1/R2 Deduction for Charitable Donations / Meaning of the Term “Gift”
IMP. 710-2/R1 Gifts Made to a CEGEP by a Corporation
IMP. 710-3 Gift of an Interest in a Life Insurance Policy
IMP. 717-1/R1 Medical Expenses - Senior Citizens’ Residence [Cancelled]
IMP. 725-1/R3 Investment Income Earned by an Indian
IMP. 725-2/R1 Income of an Indian from an office or employment
IMP. 725-3/R1 Amounts received by an Indian for the days of annual leave or sick leave taken out of accumulated leave credits
IMP. 725-4/R1 Various types of income an Indian may receive in connection with holding an office or employment
IMP. 725-5/R1 Amount deductible as income situated on a reserve or on premises
IMP. 726.20.1-1 Additional Capital Gains Exemption in respect of Certain Resource Properties
IMP. 726.21-1/R2 Deductions for individuals residing in remote areas – Eligibility conditions [Cancelled]
IMP. 726.22-1/R2 Deductions for individuals residing in remote areas – Travelling expenses [Cancelled]
IMP. 726.22-2/R2 Deductions for individuals residing in remote areas – Expenses for board and lodging [Cancelled]
IMP. 726.23-1/R2 Deductions for individuals residing in remote areas – Restriction on the expenses for board and lodging of employees temporarily working in a prescribed northern zone or prescribed intermediate zone [Cancelled]
IMP. 726.4.7-1/R1 Additional Deduction of 66 2/3% Granted to an Individual in Respect of a Certified Québec Film [Withdrawn]
IMP. 726.4.7-2/R1 Additional Deduction Relative to a Certified Québec Film Granted According to the Financial Commitment of an Individual Investor [Withdrawn]
IMP. 727-1/R1 Carry-over of a loss by a business that does not have an establishment in Québec
IMP. 729-1/R1 The carry-over of net capital losses [Withdrawn]
IMP. 737.13-1/R3 International financial centre [Withdrawn]
IMP. 737.14-1/R1 International financial centre
IMP. 737.15-1/R2 Deduction in computing the taxable income of an individual employed by an IFC [Withdrawn]
IMP. 737.16-1 Deduction in computing the taxable income of an individual employed by an international financial centre
IMP. 737.25-1 Deduction for employment out of Canada
IMP. 74-1/R1 The carry-over of excess contributions made to a registered pension plan (RPP) [Withdrawn]
IMP. 752.0.10.1-1 Tax Credit for Gifts / Meaning of the Term “Gift”
IMP. 752.0.11-1/R2 Medical expenses: Residences for elderly persons [Withdrawn]
IMP. 752.0.11-2/R1 Medical expenses [Withdrawn]
IMP. 752.0.18-1/R2 Health professionals in respect of services rendered to an individual – Tax credit for medical expenses
IMP. 752.0.18.10-1/R1 Tax Credit for Tuition Fees and Examination Fees
IMP. 752.0.18.10-2/R1 Meaning of the Term “Full-time”
IMP. 752.0.18.10-3/R1 Tax Credit respecting Tuition or Examination Fees – Flying Lessons [Withdrawn]
IMP. 752.0.18.3-1/R1 Tax credits respecting dues to a professional association or to certain other entities, and respecting the contribution to the Office des professions du Québec
IMP. 752.0.8-1/R1 Tax Credit for Pension Income and Income-Averaging Annuity Contract
IMP. 752.0.8-2 The Tax Credit for Pension Income and United States Social Security Benefits
IMP. 752.12-1 Alternative Minimum Tax Carry-over
IMP. 77-1/R3 Judicial or Extrajudicial Expenses Paid by an Individual
IMP. 771-1/R2 Foreign corporation – Business carried on in Québec and in Canada
IMP. 771-2/R3 Deposits attributable to the establishment of a bank in Québec
IMP. 771-3/R4 Computing the Proportion of Business—The Meaning of Certain Expressions
IMP. 771-4/R2 Gross revenue attributable to an establishment of a publishing corporation or of a corporation
IMP. 771-5/R2 Computing gross revenue — Merchandise produced or manufactured in Canada and exported to a country where the corporation has no establishment
IMP. 771-6/R2 Trust or loan corporation – Allocation of business
IMP. 771-7/R1 Tax exemption for new corporations : Meaning of “qualified corporation”
IMP. 771-8/R2 Investment income included in the computation of the gross revenue of a corporation for the purposes of section 771R4 of the Regulation respecting the Taxation Act
IMP. 771-9/R1 Centralized payroll system – Services rendered in Québec by employees
IMP. 771.11-1/R2 Carry-over of losses other than net capital losses [Withdrawn]
IMP. 771.3-1/R1 Income from an eligible business – Associated corporations
IMP. 771.7-1/R1 Tax exemption and deduction in computing the paid-up capital for the purposes of the tax on capital of eligible corporations — The notions of “continuance”, “same business” and “principally” [Withdrawn]
IMP. 771.9-1/R2 Tax credit for losses - Recovery [Withdrawn]
IMP. 772-1/R2 Foreign tax credit for a corporation
IMP. 776-1/R7 Credit for Political Contributions
IMP. 776.1.1-1/R1 Tax Credit on the Purchase of Class “A” Shares Issued by the Fonds de solidarité des travailleurs du Québec [Withdrawn]
IMP. 776.1.1-2 Non-Refundable Tax Credit in Respect of a Labour-Sponsored Fund
IMP. 776.2-1/R2 Availability Allowance
IMP. 78-1/R3 Deduction for office rent, supplies, and salary of an assistant or substitute
IMP. 78-2/R1 Deduction for Supplies Paid by a Forestry Worker
IMP. 79.1-1/R2 Deduction in respect of remuneration earned abroad by a resident of Canada [Cancelled]
IMP. 79.1-2/R2 Deduction in respect of remuneration earned abroad by a resident of Québec [Cancelled]
IMP. 8-1/R1 Individual Who Sojourns in Québec in a Year
IMP. 8-2/R1 Canadian International Development Agency Worker Deemed to be Resident in Québec
IMP. 8-3/R1 Deemed Residence
IMP. 80-1/R4 Foster Family and Foster Home [Withdrawn]
IMP. 80-10 Amounts paid by a Lessor or a Lessee as Consideration for the Acceptance, Extension or Cancellation of a Lease – Tax Consequences for the Lessor and the Lessee
IMP. 80-11/R1 Foster Home for Adult Offenders [Withdrawn]
IMP. 80-12 Involuntary Dissolution of a Corporation
IMP. 80-2/R2 Commodity futures contracts
IMP. 80-3/R5 The fiscal status of an artist working in one of the fields of artistic endeavour covered by the Act respecting the professional status and conditions of engagement of performing, recording and film artists
IMP. 80-4/R1 Leasing of rooms [Withdrawn]
IMP. 80-5/R5 Taxpayer working in the field of visual arts, arts and crafts, or literature
IMP. 80-6/R1 Government assistance - program for reducing hog production [Withdrawn]
IMP. 80-7/R2 Nominee Agreements
IMP. 80-8/R1 Foreign exchange gains and losses
IMP. 80-9/R1 Barter transactions
IMP. 81-1/R3 Dwelling Leased to a Relative [Cancelled]
IMP. 81-2/R1 Source of income
IMP. 87-1/R1 Interest awarded under articles 1618 and 1619 of the Civil Code of Québec on an indemnity for physical or moral damages due to bodily injury or death
IMP. 87-2/R1 Funeral Directors – Prearranged Funeral Services and Sepultures [Cancelled]
IMP. 87-3/R1 Hydro-Québec grant for the installation of a dual-energy home heating system [Withdrawn]
IMP. 87-4/R1 Amount Received as Assistance or as an Inducement
IMP. 87-5/R1 Financial assistance from the Société d’habitation du Québec under the Residential Renovation Stimulation Program [Withdrawn]
IMP. 87-6 Amount Received as Assistance or as an Inducement ? Refundable Tax Credits
IMP. 87-7 Prescribed amounts of assistance
IMP. 87.4-1/R1 Election concerning an amount of assistance or an inducement received by a taxpayer in respect of an outlay or expense
IMP. 88-1/R2 Cash bonuses on Québec or Canada savings bonds
IMP. 913-1 Transfer of Funds From an RRSP to an RPP
IMP. 92.5-1/R1 Interest Deemed to Accrue on a Prescribed Debt Obligation
IMP. 922-1/R1 Premiums paid into the RRSP of a deceased person or that of his spouse [Cancelled]
IMP. 922-2/R2 Premiums paid into a registered retirement savings plan (RRSP) by judges named by the Government of Québec or by the Government of Canada
IMP. 922-3/R3 "Premium Paid into a Registered Retirement Savings Plan (""RRSP"")"
IMP. 934-1/R1 Mortgage Qualified RRSP Investment [Cancelled]
IMP. 952-1/R2 Premiums paid into a registered homeownership savings plan (RHOSP) [Withdrawn]
IMP. 955-1/R2 Determination of the amount to be included by an individual in computing his income for the taxation year in which he receives an amount as a beneficiary under a registered home ownership savings plan (RHOSP) [Withdrawn]
IMP. 955-2/R1 The fiscal treatment of amounts received out of an RHOSP [Withdrawn]
IMP. 955-3/R1 The use of funds received out of an RHOSP for the acquisition of new furniture [Withdrawn]
IMP. 961.1-1/R2 Term of a registered homeownership savings plan (RHOSP) [Withdrawn]
IMP. 965.1-1/R4 Stock-savings plan [Withdrawn]
IMP. 965.1-10/R3 Computation of adjusted cost [Withdrawn]
IMP. 965.1-2/R3 Stock-savings plans [Withdrawn]
IMP. 965.1-3/R4 Stock-savings plan – Qualified corporations [Withdrawn]
IMP. 965.1-4/R2 Stock savings plan : investment groups [Withdrawn]
IMP. 965.1-5/R3 Stock savings plans : computation of the assets of a corporation [Withdrawn]
IMP. 965.1-6/R2 Stock savings plan : cost of a share, adjusted cost base, cost of a share withdrawn from an SSP, and share-related research and development credit [Withdrawn]
IMP. 965.1-7/R4 Stock savings plans : deceased beneficiary, change in the residence status of an individual, and date of withdrawal or sale [Withdrawn]
IMP. 965.1-8/R2 Stock savings plan: SSP vs. RRSP, stock dividend, conversion privilege, share paid over a two-year period, and agent for an issuing corporation [Withdrawn]
IMP. 965.1-9/R2 Stock Savings Plans [Revoked]
IMP. 97-1/R2 Property transferred to another class [Withdrawn]
IMP. 985-1 Tax Exemption - Corporation at Least 90% Owned by Her Majesty and Subsidiary Wholly-owned Corporation
IMP. 996-1/R3 Tax status of certain cooperatives
IMP. 996-2 Non-profit Organizations
IMP. 996-3/R1 Syndicate of co-owners
IMP. 998-1/R1 Limited-dividend housing company
IMP. 999.1-1/R1 Corporation that Becomes or Ceases to be Exempt from Tax