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

Section 22r20
Disposition versions

Full text
22R20. Where an individual referred to in the second paragraph of section 22 of the Act became or ceased to be resident in Canada in the taxation year, the part of the individual’s income for the year from carrying on a business that is attributable to an establishment outside Québec in Canada is computed by reference solely to a business the income from which is included in computing the individual’s taxable income under sections 23 and 24 of the Act.
s. 22R17; O.C. 1981-80, s. 22R17; R.R.Q., 1981, c. I-3, r. 1, s. 22R17; O.C. 1463-2001, s. 19; O.C. 134-2009, s. 1.
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