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

Section 1088r13
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1088R13. Where standing timber or a cutting right is sold, the gross revenue derived from the sale is attributable to the establishment of the individual situated in the jurisdiction where the timber limit that is related to the sale of the standing timber or of the cutting right is situated.
s. 1088R11; O.C. 1981-80, s. 1088R11; R.R.Q., 1981, c. I-3, r. 1, s. 1088R11; O.C. 134-2009, s. 1.
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