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

Section 771r42
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771R42. In this chapter, “foreign corporation” means a corporation legally incorporated outside Canada, whose head office is not situated in Canada and that carries on a business in Québec.
s. 771R34; O.C. 1981-80, s. 771R34; R.R.Q., 1981, c. I-3, r. 1, s. 771R34; O.C. 1707-97, s. 57; O.C. 134-2009, s. 1.
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