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I-3, r. 1 - Regulation respecting the Taxation Act
Section 22r18
Disposition versions
22R18. If the aggregate of the amounts determined as the income for a taxation year from a business carried on in Québec and elsewhere by an individual referred to in the second paragraph of section 22 of the Act is greater than the individual’s income for the year, the part of the individual’s income from a business that is attributable to an establishment outside Québec in Canada is deemed to be equal to that proportion of the individual’s income for the year that the part of the individual’s income from carrying on that business outside Québec in Canada, as otherwise determined, is of that aggregate.
For the purposes of the first paragraph, the income for a taxation year of an individual is the amount by which the aggregate of the individual’s income for the year, as determined under section 28 of the Act without reference to section 1029.8.50 of the Act, and the amount that is included in computing the individual’s taxable income for the year under any of sections 726.43 to 726.43.2 of the Act, exceeds the aggregate of,
(a) where the individual is referred to in any of sections 726.42, 737.16 and 737.18.10 of the Act, the amount that is deducted in computing the individual’s taxable income for the year under any of sections 726.42, 737.16 and 737.18.10 of the Act;
(b) where the individual is a foreign researcher within the meaning assigned by section 737.19 of the Act, a foreign researcher on a post-doctoral internship within the meaning assigned by section 737.22.0.0.1 of the Act, a foreign expert within the meaning assigned by section 737.22.0.0.5 of the Act, a foreign specialist within the meaning assigned by section 737.22.0.1 or 737.22.0.4.1 of the Act, a foreign professor within the meaning assigned by section 737.22.0.5 of the Act or an individual referred to in any of sections 737.25 and 737.28 of the Act, the amount deducted by the individual in computing taxable income for the year under any of sections 737.21, 737.22.0.0.3, 737.22.0.0.7, 737.22.0.3, 737.22.0.4.7, 737.22.0.7, 737.25 and 737.28 of the Act; and
(c) the amount deducted by the individual in computing taxable income for the year under section 726.20.2 of the Act.
22R18. If the aggregate of the amounts determined as the income for a taxation year from a business carried on in Québec and elsewhere by an individual referred to in the second paragraph of section 22 of the Act is greater than the individual’s income for the year, the part of the individual’s income from a business that is attributable to an establishment outside Québec in Canada is deemed to be equal to that proportion of the individual’s income for the year that the part of the individual’s income from carrying on that business outside Québec in Canada, as otherwise determined, is of that aggregate.
For the purposes of the first paragraph, the income for a taxation year of an individual is the amount by which the aggregate of the individual’s income for the year, as determined under section 28 of the Act without reference to section 1029.8.50 of the Act, and the amount that is included in computing the individual’s taxable income for the year under any of sections 726.43 to 726.43.2 of the Act, exceeds the aggregate of,
(a) where the individual is referred to in any of sections 726.42, 737.16 and 737.18.10 of the Act, the amount that is deducted in computing the individual’s taxable income for the year under any of sections 726.42, 737.14, 737.16 and 737.18.10 of the Act;
(b) where the individual is a foreign researcher within the meaning assigned by section 737.19 of the Act, a foreign researcher on a post-doctoral internship within the meaning assigned by section 737.22.0.0.1 of the Act, a foreign expert within the meaning assigned by section 737.22.0.0.5 of the Act, a foreign specialist within the meaning assigned by section 737.22.0.1 or 737.22.0.4.1 of the Act, a foreign professor within the meaning assigned by section 737.22.0.5 of the Act or an individual referred to in any of sections 737.14, 737.16.1, 737.25 and 737.28 of the Act, the amount deducted by the individual in computing taxable income for the year under any of sections 737.14, 737.16.1, 737.21, 737.22.0.0.3, 737.22.0.0.7, 737.22.0.3, 737.22.0.4.7, 737.22.0.7, 737.25 and 737.28 of the Act; and
(c) the amount deducted by the individual in computing taxable income for the year under section 726.20.2 of the Act.
22R18. If the aggregate of the amounts determined as the income for a taxation year from a business carried on in Québec and elsewhere by an individual referred to in the second paragraph of section 22 of the Act is greater than the individual’s income for the year, the part of the individual’s income from a business that is attributable to an establishment outside Québec in Canada is deemed to be equal to that proportion of the individual’s income for the year that the part of the individual’s income from carrying on that business outside Québec in Canada, as otherwise determined, is of that aggregate.
For the purposes of the first paragraph, the income for a taxation year of an individual is the amount by which the aggregate of the individual’s income for the year, as determined under section 28 of the Act without reference to section 1029.8.50 of the Act, and the amount that is included in computing the individual’s taxable income for the year under section 726.35 or 726.43 of the Act, exceeds the aggregate of,
(a) where the individual is referred to in any of sections 726.33, 726.42, 737.16 and 737.18.10 of the Act, the amount that is deducted in computing the individual’s taxable income for the year under any of sections 726.33, 726.42, 737.14, 737.16 and 737.18.10 of the Act;
(b) where the individual is a foreign researcher within the meaning assigned by section 737.19 of the Act, a foreign researcher on a post-doctoral internship within the meaning assigned by section 737.22.0.0.1 of the Act, a foreign expert within the meaning assigned by section 737.22.0.0.5 of the Act, a foreign specialist within the meaning assigned by section 737.22.0.1 or 737.22.0.4.1 of the Act, a foreign professor within the meaning assigned by section 737.22.0.5 of the Act or an individual referred to in any of sections 737.14, 737.16.1, 737.25 and 737.28 of the Act, the amount deducted by the individual in computing taxable income for the year under any of sections 737.14, 737.16.1, 737.21, 737.22.0.0.3, 737.22.0.0.7, 737.22.0.3, 737.22.0.4.7, 737.22.0.7, 737.25 and 737.28 of the Act; and
(c) the amount deducted by the individual in computing taxable income for the year under section 726.20.2 of the Act.
22R18. If the aggregate of the amounts determined as the income for a taxation year from a business carried on in Québec and elsewhere by an individual referred to in the second paragraph of section 22 of the Act is greater than the individual’s income for the year, the part of the individual’s income from a business that is attributable to an establishment outside Québec in Canada is deemed to be equal to that proportion of the individual’s income for the year that the part of the individual’s income from carrying on that business outside Québec in Canada, as otherwise determined, is of that aggregate.
For the purposes of the first paragraph, the income for a taxation year of an individual is the amount by which the aggregate of the individual’s income for the year, as determined under section 28 of the Act without reference to section 1029.8.50 of the Act, and the amount that is included in computing the individual’s taxable income for the year under section 726.35 or 726.43 of the Act, exceeds the aggregate of,
(a) where the individual is referred to in any of sections 726.33, 726.42, 737.16 and 737.18.10 of the Act, the amount that is deducted in computing the individual’s taxable income for the year under any of sections 726.33, 726.42, 737.14, 737.16 and 737.18.10 of the Act;
(b) where the individual is a foreign researcher within the meaning assigned by paragraph a of section 737.19 of the Act, a foreign researcher on a post-doctoral internship within the meaning assigned by section 737.22.0.0.1 of the Act, a foreign expert within the meaning assigned by section 737.22.0.0.5 of the Act, a foreign specialist within the meaning assigned by section 737.22.0.1 of the Act, a foreign professor within the meaning assigned by section 737.22.0.5 of the Act or an individual referred to in any of sections 737.14, 737.16.1, 737.25 and 737.28 of the Act, the amount deducted by the individual in computing taxable income for the year under any of sections 737.14, 737.16.1, 737.21, 737.22.0.0.3, 737.22.0.0.7, 737.22.0.3, 737.22.0.7, 737.25 and 737.28 of the Act; and
(c) the amount deducted by the individual in computing taxable income for the year under section 726.20.2 of the Act.
22R18. If the aggregate of the amounts determined as the income for a taxation year from a business carried on in Québec and elsewhere by an individual referred to in the second paragraph of section 22 of the Act is greater than the individual’s income for the year, the part of the individual’s income from a business that is attributable to an establishment outside Québec in Canada is deemed to be equal to that proportion of the individual’s income for the year that the part of the individual’s income from carrying on that business outside Québec in Canada, as otherwise determined, is of that aggregate.
For the purposes of the first paragraph, the income for a taxation year of an individual is the amount by which the aggregate of the individual’s income for the year, as determined under section 28 of the Act without reference to section 1029.8.50 of the Act, and the amount that is included by the individual in computing taxable income for the year under section 726.35 of the Act, exceeds the aggregate of,
(a) where the individual is referred to in any of sections 726.33, 737.16 and 737.18.10 of the Act, the amount deducted by the individual in computing taxable income for the year under any of sections 726.33, 737.14, 737.16 and 737.18.10 of the Act;
(b) where the individual is a foreign researcher within the meaning assigned by paragraph a of section 737.19 of the Act, a foreign researcher on a post-doctoral internship within the meaning assigned by section 737.22.0.0.1 of the Act, a foreign expert within the meaning assigned by section 737.22.0.0.5 of the Act, a foreign specialist within the meaning assigned by section 737.22.0.1 of the Act, a foreign professor within the meaning assigned by section 737.22.0.5 of the Act or an individual referred to in any of sections 737.14, 737.16.1, 737.25 and 737.28 of the Act, the amount deducted by the individual in computing taxable income for the year under any of sections 737.14, 737.16.1, 737.21, 737.22.0.0.3, 737.22.0.0.7, 737.22.0.3, 737.22.0.7, 737.25 and 737.28 of the Act; and
(c) the amount deducted by the individual in computing taxable income for the year under section 726.20.2 of the Act.
