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

Section 771r22
Disposition versions

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771R22. The proportion that the business carried on in Québec is of the aggregate of that carried on in Québec and elsewhere by an insurance corporation is equal to the proportion that the aggregate of its net premiums in respect of insurance on properties situated in Québec together with its net premiums in respect of insurance other than on properties and derived from contracts with persons residing in Québec is of the aggregate of net premiums included in the computation of its income under Part I of the Act.
s. 771R14; O.C. 1981-80, s. 771R14; R.R.Q., 1981, c. I-3, r. 1, s. 771R14; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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