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

Section 771r37
Disposition versions

Full text
771R37. The proportion that the business carried on in Québec is of the aggregate of that carried on in Québec and elsewhere by a bus and truck transportation corporation is one-half of the aggregate of
(a)  the proportion that the number of kilometres travelled in Québec by vehicles it owns or has leased from another person is of the total number of kilometres travelled by those vehicles, excluding the kilometres travelled in a province or country where the corporation has no establishment; and
(b)  the proportion that the salaries and wages paid by the corporation to employees of its establishment in Québec is of the aggregate of all salaries and wages paid by that corporation.
s. 771R29; O.C. 1981-80, s. 771R29; O.C. 1535-81, s. 13; R.R.Q., 1981, c. I-3, r. 1, s. 771R29; O.C. 1076-88, s. 21; Erratum, 1988 G.O. 2, 3497; O.C. 1232-91, s. 19; O.C. 1707-97, s. 98; O.C. 1466-98, s. 70; O.C. 134-2009, s. 1.
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