Public Finance — 22 January 2003 (36th Legislature, 2nd Session)

CFP 2003-01-22

Quebec — Committees

Journal des débats (Hansard) of the Committee on Public Finance - National Assembly of Québec

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Journal des débats (Hansard) of the Committee on Public Finance

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36 th Legislature, 2 nd Session

(March 22, 2001 au March 12, 2003)

Wednesday, January 22, 2003 - Vol. 37 N° 99

Étude détaillée du projet de loi n° 144 - Loi modifiant la

Loi sur les impôts, la

Loi sur la taxe de vente du Québec et d'autres dispositions législatives

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Table des matières

Remarques préliminaires

M. Guy Julien

Mme Diane Leblanc

Discussion par sujet

Principales mesures concernant l'impôt sur le revenu et certaines lois diverses

Réduction du taux d'inclusion des gains en capital

Règles particulières concernant l'imposition des gains en capital

Dons de biens ayant une valeur écologique indéniable et autres modifications concernant les dons

Modifications des règles relatives aux options d'achat de titres

Restrictions concernant la déduction de frais de publicité publiée dans un périodique

Modifications des règles relatives aux fiducies

Autres mesures concernant l'impôt sur le revenu et certaines lois diverses

Personnes atteintes de déficience mentale ou physique grave et prolongée

Frais de préposés aux soins

Rémunération des volontaires des services d'urgence

Résidence d'un membre du clergé ou d'un ordre religieux

Régime d'accession à la propriété et Régime d'encouragement à l'éducation permanente

Sociétés professionnelles

Règles relatives à la capitalisation restreinte d'une société

Contrôle d'une société

Crédit pour impôt étranger

Modifications techniques, terminologiques et de concordance

Principales mesures concernant la

Loi sur la taxe de vente du Québec

Centre de distribution des expéditions

Remboursement pour immeubles d'habitation locatifs neufs

Autres mesures concernant la

Loi sur la taxe de vente du Québec et certaines lois diverses

Fourniture exonérée des services d'orthophonie

Formation professionnelle

Fournitures de biens ou de services effectuées par un organisme de bienfaisance,

une institution publique ou un organisme de services publics

Location d'un immeuble ou d'un bien meuble effectuée par un organisme de bienfaisance

Vente d'un immeuble par un particulier

Remboursement pour habitations neuves

Revente d'un immeuble au vendeur initial

Vente d'un compte client

Ordonnance

Modifications techniques

Étude détaillée

Autres intervenants

M. Jean-Guy Paré, président

Mme Marie Grégoire

M. Yves Beaumier

M. Gilles Labbé

* Mme Johanne Forget, ministère du Revenu

* M. François T. Tr

Document details

Collection	Quebec — Committees
Citation	CFP 2003-01-22
Type	committee
Volume / chapter	en travaux parlementaires commissions cfp 36 2 journal debats CFP 030122.html
Language	en
Format	html
Source	PROVINCIAL
Identifier	69523ba305ab273b471956176408c9f8ad549559

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