A-6.002, r. 1 - Regulation respecting fiscal administration

Section 96r5 Disposition versions

2012-09-01

96R5. Where the aggregate income earned in Québec by an individual, for a taxation year, computed in accordance with section 1089 of the Taxation Act (chapter I-3) and paragraphs a to c of section 96R4 and of his income earned in each other province of Canada, for the same year, computed as if the said section 1089, with the exception of its paragraph g, and paragraphs a to c of the said section 96R4, with the exception of its paragraph b, applied with the necessary modifications to such computation, exceeds his income earned in Canada computed in accordance with section 1090 of the Taxation Act, for the same taxation year, the tax payable contemplated in section 96R4 must be computed as if the income earned in Québec by that individual were an amount equal to that part of his income earned in Canada, computed in this manner, that his income earned in Québec, computed in this manner, is of the said aggregate.

R.R.Q., 1981, c. M-31, r. 1, s. 96R5; O.C. 1633-96, s. 47.