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F-2.1 - Act respecting municipal taxation

Section 224
Disposition versions

Full text
224. (Repealed).
1979, c. 72, s. 224; 1994, c. 22, s. 26; 1999, c. 83, s. 21; 2005, c. 23, s. 22.
224. Where a person referred to in section 221 operates or has operated a gas distribution or telecommunication system which is not limited to Québec, the taxable revenue for the purpose of computing the tax the person is required to pay under that section for a fiscal period is equal to the amount of the taxable revenue that would be determined for the fiscal period, but for this section, that the part of the person’s gross revenue from a business referred to in paragraph 4 of section 228, that may reasonably be attributed to Québec for that fiscal period is of the part of the person’s gross revenue, from that business, that may reasonably be attributed to a particular jurisdiction for that fiscal period.
1979, c. 72, s. 224; 1994, c. 22, s. 26; 1999, c. 83, s. 21.
224. Where a person contemplated in section 221 operates or has operated a gas distribution or telecommunication system which is not confined to Québec, the tax the person is required to pay under that section for a fiscal period is equal to the amount of the tax that would be determined for the fiscal period, but for this section, that the part of his gross revenue from a business described in subparagraph 4 of the first paragraph of section 228, that may reasonably be attributed to Québec for that fiscal period is of the part of his gross revenue, from that business, that may reasonably be attributed to a particular jurisdiction for that fiscal period.
1979, c. 72, s. 224; 1994, c. 22, s. 26.
224. Where a person contemplated in section 221 operates or has operated a system not confined to Québec, the amount of tax provided for by that section is reduced in accordance with the rules of computation prescribed by the regulation made under paragraph 3 of section 262.
1979, c. 72, s. 224.
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