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

Section 771r1
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771R1. The business of a corporation having an establishment in Québec is deemed to be totally carried on in Québec for a taxation year where such corporation has no establishment outside Québec during the year.
s. 771R1; O.C. 1981-80, s. 771R1; R.R.Q., 1981, c. I-3, r. 1, s. 771R1; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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