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

Section 1089r13
Disposition versions

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1089R13. The part of income earned in Canada, for a taxation year, by an individual carrying on a transportation business by buses and trucks that is attributable to an establishment in Québec is that proportion of that income that is one-half of the aggregate of
(a)  the proportion that the number of kilometres travelled by the individual’s vehicles in Québec, in the fiscal period ending in the year, is of the total number of kilometres travelled by the individual’s vehicles in Canada during that fiscal period; and
(b)  the proportion that the salaries and wages paid by the individual, in the fiscal period ending in the year, to the personnel of the individual’s establishment in Québec is of the aggregate of all salaries and wages paid by the individual to the personnel of the establishments in Canada during that fiscal period.
s. 1089R13; O.C. 1981-80, s. 1089R13; R.R.Q., 1981, c. I-3, r. 1, s. 1089R13; O.C. 134-2009, s. 1.
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