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

Section 22r17 Disposition versions

2012-09-01

22R17. The part of an individual’s income for a taxation year from carrying on a bus and truck transportation business that is attributable to the individual’s establishment outside Québec in Canada is one-half the aggregate of

(a)  that proportion of the individual’s income therefrom that the number of kilometres travelled by the individual’s vehicles outside Québec in Canada in the fiscal period ending in the year is of the total number of kilometres travelled by the individual’s vehicles in that period; and

(b)  that proportion of the individual’s income therefrom that the aggregate of salaries and wages paid by the individual in the fiscal period ending in the year to employees of the individual’s establishment outside Québec in Canada is of the aggregate of all salaries and wages paid by the individual in that period.

s. 22R14; O.C. 1981-80, s. 22R14; R.R.Q., 1981, c. I-3, r. 1, s. 22R14; O.C. 1463-2001, s. 16; O.C. 134-2009, s. 1.