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

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771R17. Despite sections 771R14 and 771R15, the gross revenue derived by a corporation from the wholesale of electricity produced by it is attributable to the establishment situated in the jurisdiction where such electricity is produced.
s. 771R9; O.C. 1981-80, s. 771R9; R.R.Q., 1981, c. I-3, r. 1, s. 771R9; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.