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

Section 771r9 Disposition versions

2012-09-01

771R9. For the purposes of this Title, where an employee renders a service in Québec to or for a corporation or partnership that is not the employer of the employee, an amount that may reasonably be considered to be the salary or wages earned by the employee for rendering the service is deemed, for the taxation year or the fiscal period, as the case may be, during which the salary or wages are paid to the employee, to be wages paid by the corporation or partnership, as the case may be, to an employee of an establishment of the corporation or partnership situated in Québec where

(a)  at the time the service is rendered, the corporation or partnership, as the case may be, has an establishment situated in Québec;

(b)  the service rendered by the employee is

i.  performed by the employee in the normal course of duties for the employer,

ii.  rendered to or for the corporation or partnership as part of the regular, ongoing activities of carrying on a business by the corporation or partnership, as the case may be, and

iii.  of the same type as services rendered by employees of entities carrying on the same type of business as the business referred to in subparagraph ii; and

(c)  the amount is not otherwise included in the aggregate of the salaries and wages paid by the corporation or partnership that are determined for the purposes of this Title.

s. 771R5.0.1; O.C. 1707-97, s. 55; O.C. 134-2009, s. 1.