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

Section 771r33 Disposition versions

2012-09-01

771R33. For the purposes of Chapter II mentioned in paragraph c of section 771R31,

“gross revenue of the corporation for the year reasonably attributable to the establishment in Québec” means the gross revenue that the corporation derives from its hotel operations in Québec during the year or, as the case may be, from the ownership of rights relating to petroleum or natural gas or any interest in such rights and related to land situated in Québec;

“its total gross revenue for the year” means total gross revenue of the corporation derived from its hotel operations or, as the case may be, from the ownership of rights relating to petroleum or natural gas or any interest in such rights;

“salaries and wages paid by the corporation in the year to employees” means salaries and wages paid in the year to employees engaged in the operation of its hotels or, as the case may be, to its employees engaged in an operation related to the ownership of rights relating to petroleum or natural gas or any interest in such rights.

s. 771R25; O.C. 1981-80, s. 771R25; R.R.Q., 1981, c. I-3, r. 1, s. 771R25; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.