Income Tax Regulations (C.R.C., c. 945)
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Regulations are current to 2026-07-21 and last amended on 2026-06-18. Previous Versions
4300 For the purposes of this Part, quarter means any of the following periods in a calendar year:
(a) the period beginning on January 1 and ending on March 31;
(b) the period beginning on April 1 and ending on June 30;
(c) the period beginning on July 1 and ending on September 30; and
(d) the period beginning on October 1 and ending on December 31. (trimestre)
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/78-63, s. 1
- SOR/78-909, s. 2
- SOR/79-958, s. 1
- SOR/80-931, s. 1
- SOR/82-20, s. 1
- SOR/82-322, s. 1
- SOR/82-598, s. 1
- SOR/82-1097, s. 1
- SOR/83-237, s. 1
- SOR/83-496, s. 1
- SOR/84-372, s. 1
- SOR/85-696, s. 11
- SOR/86-488, s. 7
- SOR/87-639, s. 1
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