I-3 - Taxation Act

Section 1029.8.36.7.2 Disposition versions

2006-06-13

1029.8.36.7.2. For the purposes of sections 1029.8.36.5 to 1029.8.36.7.1,

(a)  if, during all or part of a taxation year or fiscal period, an employee reports for work at an establishment of the employer situated in Québec and at an establishment of the employer situated outside Québec, the employee is, for that period, deemed

i.  unless subparagraph ii applies, to report for work only at the establishment situated in Québec, or

ii.  to report for work only at the establishment situated outside Québec if, during that period, the employee reports for work mainly at an establishment of the employer situated outside Québec; and

(b)  if, during all or part of a taxation year or fiscal period, an employee is not required to report for work at an establishment of the employer and the employee’s salary or wages in relation to that period are paid from such an establishment situated in Québec, the employee is deemed to report for work at that establishment if the duties performed by the employee during that period are performed mainly in Québec.

2006, c. 13, s. 139.