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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1088r17
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1088R17. Where an individual operates more than one business in a taxation year, the provisions of this Title apply in respect of each business and, in such case, the portion of the business income that is attributable for the year to the individual’s establishments in Québec is the aggregate of the amounts thus determined in respect of each business.
s. 1088R15; O.C. 1981-80, s. 1088R15; R.R.Q., 1981, c. I-3, r. 1, s. 1088R15; O.C. 134-2009, s. 1.
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