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

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1089R14. For the purposes of subparagraph i of the first paragraph of section 1089 of the Act, sections 1089R1 to 1089R13 apply with the necessary modifications to determine the part of losses that is attributable to an establishment in Québec.
s. 1089R14; O.C. 1981-80, s. 1089R14; R.R.Q., 1981, c. I-3, r. 1, s. 1089R14; O.C. 1633-96, s. 44; O.C. 1282-2003, s. 87; O.C. 134-2009, s. 1.