Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 1088r2
Disposition versions

Full text
1088R2. The income of an individual referred to in section 25 of the Act is deemed to have been totally earned outside Québec, for a taxation year, where such individual has, in the year, no establishment in Québec.
s. 1088R2; O.C. 1981-80, s. 1088R2; R.R.Q., 1981, c. I-3, r. 1, s. 1088R2; O.C. 134-2009, s. 1.
© Gouvernement du Québec