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

Section 771r18
Disposition versions

Full text
771R18. The gross revenue derived from services rendered in a jurisdiction is attributable to the establishment situated in that jurisdiction and, if there is no such establishment, is attributable to the establishment to which the person who has negotiated the contract is attached.
s. 771R10; O.C. 1981-80, s. 771R10; R.R.Q., 1981, c. I-3, r. 1, s. 771R10; O.C. 134-2009, s. 1.
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