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

Section 771r14
Disposition versions

Full text
771R14. Where the merchandise sold is shipped into a jurisdiction where the corporation has an establishment, the gross revenue derived from the sale is attributable to that establishment, otherwise, it is attributable to the establishment to which the person negotiating the sale is attached.
Where the buyer instructs that the merchandise be shipped to another person, the gross revenue derived from the sale is attributable to the establishment situated in the jurisdiction where the establishment of the buyer is situated, if the corporation has an establishment in that jurisdiction, otherwise, it is attributable to the establishment to which the person who has negotiated the sale is attached.
s. 771R7; O.C. 1981-80, s. 771R7; R.R.Q., 1981, c. I-3, r. 1, s. 771R7; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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