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

Section 771r6 Disposition versions

2012-09-01

771R6. For the purposes of this Title, an employee of a corporation is, in a taxation year, an employee of an establishment of the corporation situated in Québec where, in that year, in reference to the location where the employee mainly reports for work, the location where the employee principally performs the employee’s duties, the employee’s principal place of residence, the location from which the employee is paid, the establishment from which the employee is supervised, the nature of the duties performed by the employee or any other similar criterion, it may reasonably be considered that the employee is an employee of an establishment of the corporation situated in Québec.

s. 771R3.2; O.C. 1707-97, s. 53; O.C. 1463-2001, s. 70; O.C. 134-2009, s. 1.