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

Section 771r29
Disposition versions

Full text
771R29. Subject to section 771R30, the proportion that the business carried on in Québec is of the aggregate of that carried on in Canada by a railway corporation is one-half the aggregate of
(a)  the proportion that the number of equated track-kilometres of the corporation in Québec is of the number of equated track-kilometres of the corporation in Canada; and
(b)  the proportion that the gross ton kilometres of the corporation in Québec is of the number of gross ton kilometres of the corporation in Canada.
s. 771R21; O.C. 1981-80, s. 771R21; R.R.Q., 1981, c. I-3, r. 1, s. 771R21; O.C. 523-96, s. 44; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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