I-3 - Taxation Act

Section 737.18.6.1 Disposition versions

2006-03-01

737.18.6.1. For the purposes of this Title, where, in a taxation year or a fiscal period, as the case may be, a corporation or a partnership carries on a business in respect of which section 1029.8.36.0.38.1 applies and whose activities are carried on in Québec but outside the international trade zone, the following rules apply:

(a)  the activities shown on the certificate referred to in paragraph a of section 1029.8.36.0.38.1 in respect of the recognized business, that are carried on in Québec but outside the international trade zone, are deemed to be activities carried on in the international trade zone;

(b)  the individual who, at a particular time after 13 March 2000, holds employment with that corporation or partnership and whose duties consist in carrying out work relating to the activities referred to in paragraph a exclusively or almost exclusively in Québec is deemed, from that time and throughout the period in which the individual actually performs those duties, to carry out work, exclusively or almost exclusively, that is related to the activities shown on the certificate issued to the corporation or partnership in respect of the recognized business and to perform the duties of the individual’s employment exclusively or almost exclusively in the international trade zone.

2001, c. 51, s. 42.