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

Section 771r5
Disposition versions

Full text
771R5. Despite section 771R4 and subject to the special provisions of Chapters III and IV, where a corporation having an establishment in Québec and an establishment outside Québec does not pay any salaries or wages to its employees during the year or has no gross revenue for that year, the proportion that the business carried on in Québec is of the aggregate of the business carried on in Québec and elsewhere, is the proportion referred to in paragraph a of section 771R4, and, in the latter case, that referred to in paragraph b of this section.
s. 771R3.1; O.C. 1983-80, s. 36; O.C. 1535-81, s. 10; R.R.Q., 1981, c. I-3, r. 1, s. 771R3.1; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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