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

Section 22r10 Disposition versions

2012-09-01

22R10. Except where a commission is paid to a person who is not an employee of the individual, where an amount is paid under an agreement by the individual to a person in respect of services that would normally be rendered by employees of the individual, the amount so paid is, for the purposes of paragraph b of section 22R8, deemed to be salary or wages paid to an employee of the individual’s establishment to which the services are reasonably attributable and to the extent that they are so attributable.

s. 22R7; O.C. 1981-80, s. 22R7; R.R.Q., 1981, c. I-3, r. 1, s. 22R7; O.C. 1463-2001, s. 15; O.C. 134-2009, s. 1.