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

Section 771r43
Disposition versions

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771R43. The proportion that the business carried on in Québec is of the aggregate of that carried on in Canada by a foreign corporation is computed by taking into account only the business attributable to its establishments in Canada as though the business conducted by the corporation in Canada were a distinct business carried on by a distinct person.
s. 771R35; O.C. 1981-80, s. 771R35; R.R.Q., 1981, c. I-3, r. 1, s. 771R35; O.C. 523-96, s. 44; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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