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Manuel d'évaluation foncière du Québec 2006
Manuel d'évaluation foncière du Québec - Édition modernisée
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IMP. 1-2/R2 Farming: Definition and Particulars
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. 1000-2 Fiscal Return Not Filed on the Date of Death
IMP. 101-1/R2 Government assistance in respect of depreciable property
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. 1015-4 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. 1029.7-1 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. 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. 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. 106.2-1 Government assistance in respect of incorporeal capital property
IMP. 1086-2/R3 Obligation to Provide Information About a Labour Expenditure
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. 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. 1136-13/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. 1136-2/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. 1136-6/R4 The Notions of “Debt” and “Secured Payment”
IMP. 1136-7/R3 Mandatary or Nominee Corporations
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. 1138-8/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. 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. 120-2/R2 Combined payments of capital and income
IMP. 128-10/R1 Condominiums (Dwellings Held in Divided Co-Ownership)
IMP. 128-11/R3 Deductibility of fines and penalties
IMP. 128-12/R4 Expenses of a Self-Employed 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. 128-9/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. 130-7/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. 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. 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. 157-4/R1 Utility service connections
IMP. 157-5 Investment counsellor’s fees
IMP. 160-2/R3 Interest relating to contributions made to a registered pension plan to purchase pas service
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. 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. 232-2/R1 "Deduction for gifts of property classified as ""cultural property"" claimed by a corporation that disposed of such property by gift"
IMP. 234-1/R1 Professional fees paid upon death
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. 257-2 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. 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. 28-2/R2 Amounts received as an indemnity for physical, mental or moral damages due to bodily injury or death
IMP. 28-5/R1 Separate Businesses
IMP. 280-1/R2 Expropriation Indemnities and Interest Received on Such Indemnities
IMP. 293-1/R2 Lotteries
IMP. 299-1/R1 Bad Debts
IMP. 3-1/R1 Death Benefits
IMP. 308.1-1/R1 Presumed capital gain
IMP. 311-1/R3 Retiring Allowance
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. 336-8 Judicial or Extrajudicial Expenses Paid to Collect a Pension Benefit or a Retiring Allowance or to Establish a Right Thereto
IMP. 336.0.2-1/R1 Support Amount and Child Support Amount - Definitions
IMP. 336.0.2-2 Support Amount: Periodic Allowance or Instalments of a Lump Sum
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. 37-5/R16 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. 37-9/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. 39-2/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. 422-1/R1 Disposition of an immovable for inadequate consideration
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. 462.2-1/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/R2 Amounts Unpaid at the End of a Year
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. 489-1/R1 Non-institutional lodging resources
IMP. 49-1/R2 Employee Stock Options
IMP. 49-2 Employee Stock Options
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. 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. 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. 65-1/R3 Meal expenses
IMP. 669.1-1/R1 Computing the Income of a Testamentary Trust
IMP. 7-2/R1 Beginning of a corporation’s fiscal period
IMP. 71-3/R1 Past Service Contributions to a Registered Pension Plan
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. 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. 727-1/R1 Carry-over of a loss by a business that does not have an establishment in Québec
IMP. 737.14-1/R1 International financial centre
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. 752.0.10.1-1 Tax Credit for Gifts / Meaning of the Term “Gift”
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. 752.0.18.3-1/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. 771.3-1/R1 Income from an eligible business – Associated corporations
IMP. 772-1/R2 Foreign tax credit for a corporation
IMP. 776-1/R7 Credit for Political Contributions
IMP. 776.1.1-2 Non-Refundable Tax Credit in Respect of a Labour-Sponsored Fund
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. 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. 80-10 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. 80-12 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. 80-5/R5 Taxpayer working in the field of visual arts, arts and crafts, or literature
IMP. 80-7/R2 Nominee Agreements
IMP. 80-8/R1 Foreign exchange gains and losses
IMP. 80-9/R1 Barter transactions
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. 87-4/R1 Amount Received as Assistance or as an Inducement
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. 922-3/R3 "Premium Paid into a Registered Retirement Savings Plan (""RRSP"")"
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