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

Section 1089r1
Disposition versions

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1089R1. The income derived from the carrying on in Canada of a business of an individual referred to in section 26 of the Act who has an establishment in Québec is deemed to be totally earned in Québec for a taxation year where that individual has no establishment outside Québec during the year.
s. 1089R1; O.C. 1981-80, s. 1089R1; R.R.Q., 1981, c. I-3, r. 1, s. 1089R1; O.C. 134-2009, s. 1.
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