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

Section 1088r15 Disposition versions

2012-09-01

1088R15. The part of income for a taxation year derived from the business of an individual carrying on a transportation business by buses and trucks that is attributable to the individual’s establishment in Québec is that proportion of the income of such business that is one-half of the aggregate of

(a)  the proportion that the number of kilometres travelled by the individual’s vehicles in Québec for the fiscal period ending in the year is of the total number of kilometres travelled by the individual’s vehicles during that fiscal period; and

(b)  the proportion that the salaries and wages paid by the individual, in the fiscal period ending in the year, to the personnel of the individual’s establishment in Québec is of the aggregate of all salaries and wages paid by the individual during that fiscal period.

s. 1088R13; O.C. 1981-80, s. 1088R13; R.R.Q., 1981, c. I-3, r. 1, s. 1088R13; O.C. 134-2009, s. 1.