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

Section 22r1 Disposition versions

2012-09-01

22R1. For the purposes of this Title and the second paragraph of section 22 of the Act, the income earned in Québec by an individual for a taxation year is the individual’s income as determined under section 28 of the Act, without reference to section 1029.8.50 of the Act, less that part of the individual’s income from carrying on a business that is attributable to an establishment situated outside Québec in Canada, and the individual’s income earned in Québec and elsewhere is the individual’s income as determined under section 28 of the Act, without reference to section 1029.8.50.

s. 22R1; O.C. 1981-80, s. 22R1; R.R.Q., 1981, c. I-3, r. 1, s. 22R1; O.C. 1544-82, s. 1; O.C. 523-96, s. 1; O.C. 1707-97, s. 3; O.C. 1466-98, s. 2; O.C. 1463-2001, s. 9; O.C. 134-2009, s. 1.