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

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22R16. Where land is an establishment, the gross revenue derived therefrom is attributable to that establishment.
s. 22R13; O.C. 1981-80, s. 22R13; R.R.Q., 1981, c. I-3, r. 1, s. 22R13; O.C. 134-2009, s. 1.