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 1089r6
Disposition versions

Full text
1089R6. Except where a commission is paid to a person who is not an employee of the individual, where a remuneration is paid, under an agreement, by the individual to a person for services that would normally be performed by the employees of the individual, such remuneration is deemed to be a salary paid to such employee of the establishment of the individual to which such services are reasonably attributable and to the extent that they are so attributable.
s. 1089R6; O.C. 1981-80, s. 1089R6; R.R.Q., 1981, c. I-3, r. 1, s. 1089R6; O.C. 134-2009, s. 1.
© Gouvernement du Québec