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

Section 1089r4 Disposition versions

2012-09-01

1089R4. Subject to the particular provisions of Chapter III, where, in a taxation year, an individual referred to in section 26 of the Act who carries on a business in Canada has an establishment in Québec and an establishment elsewhere in Canada, the part of the individual’s revenue derived from the business in Canada that is attributable to the establishment in Québec is that proportion of that revenue that is one-half of the aggregate of

(a)  the proportion that the gross revenue of the business for the fiscal period ending in the year reasonably attributable to the establishment in Québec is of the individual’s total gross revenue derived from the carrying on in Canada of that business for that fiscal period; and

(b)  the proportion that the salaries and wages paid by the individual in the fiscal period of the business ending in the year to employees of the establishment situated in Québec is of the total salaries and wages paid by the individual for that fiscal period to employees of the establishments situated in Canada.

s. 1089R4; O.C. 1981-80, s. 1089R4; R.R.Q., 1981, c. I-3, r. 1, s. 1089R4; O.C. 134-2009, s. 1.