C-18.1, r. 5 - Regulation respecting the recognition of films as Québec films

Section 5 Disposition versions

2012-09-01

5. In the absence of evidence to the contrary, the principal establishment of a legal person is deemed to be located outside Québec:

(1)  where the majority of the members of the board of directors have not been domiciled in Québec for 2 years preceding the date on which filming begins; or

(2)  where the legal person is controlled in fact or in law, directly or indirectly, at any time during the taxation year in which the application for recognition is filed or in the 24 months preceding that taxation year, by 1 or more natural persons not domiciled in Québec or by 1 or more legal persons whose principal establishment is located outside Québec.

O.C. 2518-83, s. 5; O.C. 1920-88, s. 3; O.C. 881-92, s. 4.