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

Section 771r28
Disposition versions

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771R28. The gross revenue from the establishment in Québec of a trust or loan corporation is equal to the aggregate of its gross revenue for the year derived from
(a)  loans secured by land situated in Québec;
(b)  loans not secured by land but granted to persons resident in Québec;
(c)  loans to persons resident in a jurisdiction where the corporation has no establishment and administered by an establishment of the corporation in Québec, except for loans secured by land situated in Québec; and
(d)  business conducted at the establishment in Québec, other than gross revenue in respect of loans.
s. 771R20; O.C. 1981-80, s. 771R20; R.R.Q., 1981, c. I-3, r. 1, s. 771R20; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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