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

Section 771r15 Disposition versions

2012-09-01

771R15. Despite section 771R14, where the merchandise sold is shipped to another country where the corporation has no establishment and if the merchandise was entirely produced or manufactured by the corporation in one jurisdiction in Canada, the gross revenue derived from the sale is attributable to the establishment situated in that jurisdiction.

However, if the merchandise sold was produced or manufactured by the corporation partly in Québec and partly in another jurisdiction, the gross revenue derived from the sale that is attributable to the establishment situated in Québec is equal to that proportion of the gross revenue that the salaries and wages paid in the year to employees of the establishment situated in Québec is of the aggregate of the salaries and wages paid in the year to employees of all the establishments where the merchandise sold was produced or manufactured.

The same rules apply where the establishment of the buyer is situated in a jurisdiction outside Canada in which the corporation has no establishment and the buyer instructs that the merchandise be shipped to another person.

s. 771R8; O.C. 1981-80, s. 771R8; R.R.Q., 1981, c. I-3, r. 1, s. 771R8; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.