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

Section 22r21
Disposition versions

Full text
22R21. Sections 22R1 to 22R20 apply with the necessary modifications in determining the part of the losses of an individual referred to in the second paragraph of section 22 of the Act that is attributable to an establishment outside Québec in Canada.
s. 22R18; O.C. 1981-80, s. 22R18; R.R.Q., 1981, c. I-3, r. 1, s. 22R18; O.C. 1633-96, s. 44; O.C. 134-2009, s. 1.
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