Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 1159.5
Disposition versions

Full text
1159.5. Where a financial institution referred to in subparagraph a of the first or second paragraph of section 1159.3 has an establishment situated outside Québec, subparagraph i of subparagraph a of the first or second paragraph, as the case may be, of the said section shall be construed as though the amount determined thereunder were equal to such proportion of the amount that would otherwise be determined thereunder as the business carried on by it in Québec is of the aggregate of the business carried on by it in Canada or in Québec and elsewhere, as determined by regulation.
1993, c. 19, s. 148; 1995, c. 1, s. 199.
© Gouvernement du Québec