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

Section 1088r3
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1088R3. (Revoked).
s. 1088R2.1; O.C. 1249-2005, s. 56; O.C. 134-2009, s. 1; O.C. 90-2023, s. 24.
1088R3. In the case of an individual who is a member of a partnership operating a business that includes an international financial centre, the individual’s portion of income for a taxation year from the business that is attributable to an establishment in Québec, that is otherwise determined under this Title, must be reduced by the amount deducted by the individual in computing the individual’s taxable income for the year under section 737.14 of the Act in relation to the international financial centre.
s. 1088R2.1; O.C. 1249-2005, s. 56; O.C. 134-2009, s. 1.
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