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I-3 - Taxation Act
Section 776.1.4.2.2
Disposition versions
776.1.4.2.2. For the purposes of section 776.1.4.2.1, an individual’s taxable income for a base year (other than an individual who was resident in Québec on the last day of the base year and in Canada throughout that year) is deemed to be equal to the taxable income that would be determined in respect of the individual for the base year, under this Part, if the individual had been resident in Québec on the last day of the base year and in Canada throughout that year.
