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I-3 - Taxation Act

Section 1159.5
Disposition versions

Full text
1159.5. Where a financial institution referred to in subparagraph a of the first or second paragraph of section 1159.3 has an establishment situated outside Québec, subparagraph i of subparagraph a of the first or second paragraph, as the case may be, of the said section shall be construed as though the amount determined thereunder were equal to such proportion of the amount that would otherwise be determined thereunder as the business carried on by it in Québec is of the aggregate of the business carried on by it in Canada or in Québec and elsewhere, as determined by regulation.
1993, c. 19, s. 148; 1995, c. 1, s. 199.
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