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

Section 771r24 Disposition versions

2012-09-01

771R24. For the purposes of section 771R22, where an insurance corporation had no establishment in a taxation year in a particular province, each net premium for that year in respect of insurance on property situated in the particular province and each net premium for that year in respect of insurance, other than on property, from a contract with a person resident in the particular province is deemed to be a net premium in respect of insurance on property situated in the province in which the establishment of the corporation to which the net premium is reasonably attributable is situated or, as the case may be, a net premium in respect of insurance, other than on property, from a contract with a person resident in the province in which such establishment is situated.

s. 771R16; O.C. 1981-80, s. 771R16; R.R.Q., 1981, c. I-3, r. 1, s. 771R16; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.