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

Section 771r44
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771R44. For the purposes of section 771R43, a foreign corporation must keep a branch or subdivision accounting system for the business attributable to its establishments in Canada, however, it may take into account in computing its income derived from that business, all expenses, wherever engaged by it, if those expenses may reasonably be attributable to an establishment in Canada.
s. 771R36; O.C. 1981-80, s. 771R36; R.R.Q., 1981, c. I-3, r. 1, s. 771R36; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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