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

Section 771r12
Disposition versions

Full text
771R12. (Revoked).
s. 771R5.1; O.C. 1811-86, s. 3; O.C. 523-96, s. 44; O.C. 1707-97, s. 98; O.C. 1451-2000, s. 26; O.C. 1470-2002, s. 49; O.C. 1249-2005, s. 24; O.C. 1149-2006, s. 35; O.C. 134-2009, s. 1; O.C. 90-2023, s. 18.
771R12. Where a corporation, other than a bank, or a partnership of which the corporation is a member operates an international financial centre, the proportion that the business carried on in Québec is of the aggregate of the business carried on in Canada or in Québec and elsewhere by the corporation, otherwise determined under this Chapter and Chapters III and IV, is to be determined without taking into account 75% of the portion of the salaries and wages and the gross revenue that is referred to in subparagraph 4 or 6 of the second paragraph of section 49 of the Act respecting international financial centres (chapter C-8.3) relating to the operations of the international financial centre, or of the net premiums attributable to the operations of the international financial centre.
s. 771R5.1; O.C. 1811-86, s. 3; O.C. 523-96, s. 44; O.C. 1707-97, s. 98; O.C. 1451-2000, s. 26; O.C. 1470-2002, s. 49; O.C. 1249-2005, s. 24; O.C. 1149-2006, s. 35; O.C. 134-2009, s. 1.
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