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

Section 1088r6
Disposition versions

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1088R6. Subject to the special provisions of Chapter III, where, in a taxation year, an individual referred to in section 25 of the Act carries on a business and has an establishment in Québec and an establishment in another jurisdiction, the part of the income derived from the business which is attributable to the establishment in Québec is that proportion of such income that is one-half of the aggregate of
(a)  the proportion that the gross revenue of the business for the fiscal period ending in the year reasonably attributable to the establishment in Québec is of the total gross revenue of the business for that period; and
(b)  the proportion that the salaries and wages paid by the individual in the fiscal period of the business ending in the year to the employees of the establishment situated in Québec is of the total of the salaries and wages paid by the individual in the period in the course of the business.
s. 1088R4; O.C. 1981-80, s. 1088R4; R.R.Q., 1981, c. I-3, r. 1, s. 1088R4; O.C. 134-2009, s. 1.
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