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

Section 771r39 Disposition versions

2012-09-01

771R39. The proportion that the business carried on in Québec is of the aggregate of that carried on in Québec and elsewhere by a navigation corporation is the aggregate of

(a)  the proportion resulting from the product obtained by multiplying

i.  the proportion that its port-call-tonnage in Canada is of its total port-call-tonnage, by

ii.  the proportion that its port-call-tonnage in Québec is of its total port-call-tonnage in all the provinces in which the corporation has an establishment; and

(b)  where its port-call-tonnage in all countries exceeds its port-call-tonnage in Canada, the proportion resulting from the product obtained by multiplying

i.  the proportion that that excess is of its port-call-tonnage in all countries, by

ii.  the proportion that the salaries and wages paid by the corporation to the employees of its establishment in Québec, with the exception of those paid to employees working on ships, is of the salaries and wages paid by the corporation to employees of its establishments in Canada, with the exception of those paid to employees working on ships.

s. 771R31; O.C. 1981-80, s. 771R31; O.C. 1535-81, s. 15; R.R.Q., 1981, c. I-3, r. 1, s. 771R31; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.