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

Section 22r5
Disposition versions

Full text
22R5. The income derived from carrying on a business by an individual referred to in the second paragraph of section 22 of the Act is deemed to have been wholly earned in Québec for a taxation year if the individual has no establishment outside Québec in Canada during the year.
s. 22R2; O.C. 1981-80, s. 22R2; R.R.Q., 1981, c. I-3, r. 1, s. 22R2; O.C. 134-2009, s. 1.
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