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I-3 - Taxation Act

Section 1029.8.21.41
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Full text
1029.8.21.41. (Repealed).
2001, c. 51, s. 103; 2002, c. 40, s. 125; 2009, c. 15, s. 224.
1029.8.21.41. For the purposes of the first paragraph of section 1029.8.21.37, where a corporation is a member of an associated group in a particular taxation year, its gross revenue applicable to that year is the amount that would be the gross revenue of that group if
(a)  it were computed from the consolidated statement of earnings of the members of the group for the preceding taxation year; and
(b)  each member of the group had an establishment in Québec.
The consolidated statement of earnings of the members of the associated group for the preceding taxation year is established with reference to the statement of earnings of the corporation for that year and the statement of earnings of each of the other members of the group for its taxation year that ends in the preceding taxation year.
2001, c. 51, s. 103; 2002, c. 40, s. 125.
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