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

Section 1088r8 Disposition versions

2012-09-01

1088R8. Except where it is a commission paid to a person who is not an employee of the individual, where a remuneration is paid under an agreement by the individual to a person for services that would normally be performed by the employees of the individual, such remuneration is deemed to be a salary or wages paid to such employee of the establishment of the individual to which such services are reasonably attributable and to the extent that they are so attributable.

s. 1088R6; O.C. 1981-80, s. 1088R6; R.R.Q., 1981, c. I-3, r. 1, s. 1088R6; O.C. 134-2009, s. 1.