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

Section 22r8 Disposition versions

2012-09-01

22R8. Subject to the special provisions of Chapter III, where, in a taxation year, an individual referred to in the second paragraph of section 22 of the Act carries on a business and owns an establishment outside Québec in Canada and an establishment in Québec or outside Canada, the part of the individual’s income from the business that is attributable to the individual’s establishment outside Québec in Canada is one-half the aggregate of

(a)  that proportion of the individual’s income from the business that the gross revenue of the business for the fiscal period ending in the year reasonably attributable to an establishment outside Québec in Canada is of the total gross revenue of the business for that period; and

(b)  that proportion of the individual’s income from the business that the aggregate of the salaries and wages paid by the individual in the fiscal period of the business ending in the year to employees of the establishments outside Québec in Canada is of the aggregate of all salaries and wages paid by the individual in that period in the course of the individual’s business.

s. 22R5; O.C. 1981-80, s. 22R5; R.R.Q., 1981, c. I-3, r. 1, s. 22R5; O.C. 1463-2001, s. 14; O.C. 134-2009, s. 1.