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I-3, r. 1 - Regulation respecting the Taxation Act
Section 771r34
Disposition versions
771R34. The proportion that the business carried on in Québec is of the aggregate of that carried on in Canada by an airline corporation is one-quarter of the aggregate of
(a) the proportion that the cost of its land and depreciable property, with the exception of aircraft, in Québec at the end of the year is of the cost of its land and depreciable property, with the exception of aircraft, in Canada at the same moment; and
(b) three times the proportion that the number of revenue plane kilometres flown by its aircraft in Québec is of the number of revenue plane kilometres flown by its aircraft in a province in which it has an establishment.
771R34. The proportion that the business carried on in Québec is of the aggregate of that carried on in Canada by an airline corporation is one-quarter of the aggregate of
(a) the proportion that the cost of its land and depreciable property, with the exception of aircraft, in Québec at the end of the year is of the cost of its land and depreciable property, with the exception of aircraft, in Canada at the same moment; and
(b) three times the proportion that the number of revenue plane kilometres flown by its aircraft in Québec is of the number of revenue plane kilometres flown by its aircraft in Canada, other than kilometres flown in a province in which it has no establishment.
