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

Section 771r45
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771R45. The Minister may rectify the accounts produced, correct errors and omissions therein or re-adjust to a reasonable value the remunerations and prices entered in the books of a foreign corporation.
The Minister may also determine the proportion of business carried on in Québec and that carried on in Canada by a foreign corporation, if
(a)  the corporation does not keep any accounting system as prescribed under section 771R44;
(b)  the accounting system referred to in that section is not adequate for that type of business; or
(c)  the rectifications or corrections mentioned in this section cannot be effected.
s. 771R37; O.C. 1981-80, s. 771R37; R.R.Q., 1981, c. I-3, r. 1, s. 771R37; O.C. 523-96, s. 44; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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