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

Section 771r41
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771R41. Where a corporation is not referred to in Divisions I to IX and part of its business consists of operations normally carried out by a corporation referred to in those divisions, the corporation and the Minister may agree
(a)  to apply the appropriate provisions of those divisions to that portion of its tax that may reasonably be attributable to operations normally carried out by a corporation referred to in one of those divisions; and
(b)  to apply the provisions of Chapters I and II to the remainder of its tax.
s. 771R33; O.C. 1981-80, s. 771R33; R.R.Q., 1981, c. I-3, r. 1, s. 771R33; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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