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

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1088R19. Sections 1088R1 to 1088R18 apply with the necessary modifications to determine the part of losses of an individual referred to in section 1088 of the Act that is attributable to an establishment in Québec.
s. 1088R17; O.C. 1981-80, s. 1088R17; R.R.Q., 1981, c. I-3, r. 1, s. 1088R17; O.C. 1633-96, s. 44; O.C. 134-2009, s. 1.