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

Section 1089r8
Disposition versions

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1089R8. Where the merchandise sold is shipped into a jurisdiction where the individual has an establishment, the gross revenue derived from the sale is attributable to that establishment, otherwise, it is attributable to the establishment to which the person who has negotiated the sale is attached.
Where the buyer instructs that the merchandise be shipped to another person, the gross revenue derived from the sale is attributable to the establishment situated in the jurisdiction of the buyer’s establishment, if the individual has an establishment in that jurisdiction, otherwise, it is attributable to the establishment to which the person who has negotiated the sale is attached.
s. 1089R8; O.C. 1981-80, s. 1089R8; R.R.Q., 1981, c. I-3, r. 1, s. 1089R8; O.C. 134-2009, s. 1.
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