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

Section 771r8
Disposition versions

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771R8. Except where a commission is paid to a person who is not an employee of the corporation, where a remuneration is paid under an agreement by the corporation to a person for services that would normally be performed by the employees of the corporation, such remuneration is deemed to be a salary or wages paid to such employee of the establishment of the corporation to which such services are reasonably attributable and to the extent that they are so attributable.
s. 771R5; O.C. 1981-80, s. 771R5; R.R.Q., 1981, c. I-3, r. 1, s. 771R5; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 28.
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