Office Consolidation of Fiscal Laws and Regulations
The office consolidation of fiscal laws and regulations contains the most up-to-date version of a number of laws and regulations concerning income tax and consumption taxes. Easy to consult, it is available free of charge on the Publications du Québec website.
The Publications du Québec website also contains technical and explanatory notes on the changes brought by the draft legislation introduced by the Minister of Revenue.
Note, however, that the notes are provided for information purposes only; they do not constitute an interpretation of any legislative provisions.