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

Section 22r7
Disposition versions

Full text
22R7. An individual resident in Québec on the last day of a taxation year and carrying on a business outside Québec in Canada who is resident in more than one province on that day is deemed, for the purposes of this Title, to have resided only in the province that may reasonably be considered to be the individual’s principal place of residence.
However, the first paragraph does not apply in respect of an individual referred to in section 8 of the Act.
s. 22R4; O.C. 1981-80, s. 22R4; R.R.Q., 1981, c. I-3, r. 1, s. 22R4; O.C. 1544-82, s. 2; O.C. 1463-2001, s. 13; O.C. 134-2009, s. 1.
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