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

Section 1089r17
Disposition versions

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1089R17. For the purposes of subparagraph h of the first paragraph of section 1089 of the Act, the share of the excess referred to in that subparagraph that is attributable to an establishment of a partnership in Québec is computed in the same manner as the share of the revenues or losses of the businesses that the individual referred to in that subparagraph carried on in Canada or is deemed to have carried on in Canada pursuant to section 613 of the Act in respect of that partnership, for the preceding taxation year, that was attributable to an establishment in Québec under sections 1089R1 to 1089R14.
s. 1089R18; O.C. 1981-80, s. 1089R18; R.R.Q., 1981, c. I-3, r. 1, s. 1089R18; O.C. 1707-97, s. 98; O.C. 1282-2003, s. 89.; O.C. 134-2009, s. 1.
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