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

Section 1088r5
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1088R5. An individual who is resident in more than one province on the last day of a taxation year is deemed, for the purpose of this Title, to be resident on that day only in that province which may reasonably be regarded as the individual’s principal place of residence.
s. 1088R3; O.C. 1981-80, s. 1088R3; R.R.Q., 1981, c. I-3, r. 1, s. 1088R3; O.C. 134-2009, s. 1.
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