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

Section 771r32
Disposition versions

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771R32. For the purposes of Division IX mentioned in paragraph b of section 771R31, “salaries and wages paid by the corporation to employees” in section 771R39 means such salaries and wages paid to the employees employed in the operation of establishments maintained for the shipping business, other than those employed on ships.
s. 771R24; O.C. 1981-80, s. 771R24; R.R.Q., 1981, c. I-3, r. 1, s. 771R24; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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