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

Section 22r6
Disposition versions

Full text
22R6. 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 outside Québec for a taxation year if the individual has no establishment in Québec or outside Canada during the year.
s. 22R3; O.C. 1981-80, s. 22R3; R.R.Q., 1981, c. I-3, r. 1, s. 22R3; O.C. 2583-85, s. 1; O.C. 134-2009, s. 1.
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