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

Section 22r15
Disposition versions

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22R15. Where standing timber or a cutting right thereto is sold, the gross revenue from such sale is attributable to the establishment of the individual in the jurisdiction in which the timber limit containing the standing timber or to which the cutting right refers is located.
s. 22R12; O.C. 1981-80, s. 22R12; R.R.Q., 1981, c. I-3, r. 1, s. 22R12; O.C. 134-2009, s. 1.
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