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

Section 771r2
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771R2. The business of a corporation is deemed to be totally carried on outside Québec for a taxation year where such a corporation has no establishment in Québec during the year.
s. 771R2; O.C. 1981-80, s. 771R2; R.R.Q., 1981, c. I-3, r. 1, s. 771R2; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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