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

Section 771r38
Disposition versions

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771R38. The proportion that the business carried on in Québec is of the aggregate of that carried on in Canada by a corporation operating a pipeline of water, gas or oil in Québec is one-half of the aggregate of
(a)  the proportion that the number of kilometres of pipe of the corporation in Québec is of the number of kilometres of its pipe in all the provinces where it has an establishment; and
(b)  the proportion that the salaries and wages paid by the corporation to employees of its establishment in Québec is of the aggregate of salaries and wages paid by that corporation in Canada.
s. 771R30; O.C. 1981-80, s. 771R30; O.C. 1535-81, s. 14; R.R.Q., 1981, c. I-3, r. 1, s. 771R30; O.C. 523-96, s. 44; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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