22R11. The rules in this division apply to the computation of the gross revenue reasonably attributable to an establishment of an individual referred to in the second paragraph of section 22 of the Act for a taxation year.
s. 22R8; O.C. 1981-80, s. 22R8; R.R.Q., 1981, c. I-3, r. 1, s. 22R8; O.C. 134-2009, s. 1.