Public Finance — 24 October 2001 (36th Legislature, 2nd Session)

CFP 2001-10-24

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, October 24, 2001 - Vol. 37 N° 32

Étude détaillée du projet de loi n° 34 - Loi modifiant de nouveau la

Loi sur les impôts, la

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

Aller directement au contenu du Journal des débats

Table des matières

Discussion par sujet (suite)

Récupération de certains crédits d'impôt pour la recherche

scientifique et le développement expérimental

Fiducies de fonds commun de placement

Crédit d'impôt pour déficience mentale ou physique

Étalement du revenu

Impôt minimum de remplacement

Programme APPORT

Conjoints de fait de même sexe

Dons de bienfaisance

Frais de représentation

Montants d'aide obtenus d'organismes sans but lucratif

Institutions financières désignées et institutions financières véritables

Conjoint ne résidant pas au Canada pendant toute une année

Effet des accords fiscaux

Présomption de résidence

Montant dû par une personne qui ne réside pas au Canada

Crédit pour impôt étranger

Société commençant à résider au Canada

Service de placement fourni à un étranger

Fusion de sociétés étrangères

Modifications techniques, terminologiques et de concordance

Intervenants

Mme Rita Dionne-Marsolais, présidente

M. Normand Duguay, président suppléant

M. Guy Julien

Mme Diane Leblanc

M. Russell Williams

M. Serge Geoffrion

Mme Monique Jérôme-Forget

* M. François T. Tremblay, ministère du Revenu

* Mme Johanne Forget, idem

* Témoins interrogés par les membres de la commission

Journal des débats

(Neuf heures trente-huit minutes)

La Présidente (Mme Dionne-Marsolais): Alors, à l'ordre, s'il vous plaît! Je déclare la séance de la commission des finances publiques ouverte. On a quorum, donc on y va. La commission est réunie afin de poursuivre l'étude détaillée du projet de loi n° 34, Loi modifiant de nouveau la

Loi sur les impôts, la

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

Mme la secrétaire, est-ce qu'il y a des remplacements?

La Secrétaire: Oui, Mme la Présidente. M. Bergman (D'Arcy-McGee) remplace Mme Houda-Pepin (La Pinière).

Discussion par sujet (suite)

Récupération de certains crédits d'impôt

pour la recherche scientifique et

le développement expérimental

La Présidente (Mme Dionne-Marsolais): Je vous remercie. Donc, nous poursuivons avec notre liste des sujets et nous allons prendre en considér

Document details

Collection	Quebec — Committees
Citation	CFP 2001-10-24
Type	committee
Volume / chapter	en travaux parlementaires commissions cfp 36 2 journal debats CFP 011024.html
Language	en
Format	html
Source	PROVINCIAL
Identifier	7bc8c6ceb4ee900974e22c1ed7973fc391fa89dc

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