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

Section 1088r18
Disposition versions

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1088R18. In the case of an individual referred to in section 25 of the Act who began to be resident or ceased to be resident in Canada in the taxation year, that portion of the individual’s income for the year from the carrying on of a business that is attributable to an establishment in Québec is computed by reference only to a business whose income is included in computing the individual’s taxable income under that section.
s. 1088R16; O.C. 1981-80, s. 1088R16; R.R.Q., 1981, c. I-3, r. 1, s. 1088R16; O.C. 134-2009, s. 1.
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