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

Section 1088r1
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1088R1. The income from the carrying on of a business of an individual referred to in section 25 of the Act who has an establishment in Québec, is deemed to have been totally earned in Québec, for a taxation year, where such individual has, in the year, no establishment outside Québec.
s. 1088R1; O.C. 1981-80, s. 1088R1; R.R.Q., 1981, c. I-3, r. 1, s. 1088R1; O.C. 134-2009, s. 1.
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