I-3 - Taxation Act

Section 522.2 Disposition versions

2009-05-15

522.2. (Repealed).

2002, c. 40, s. 41; 2009, c. 5, s. 178.

2006-03-01

522.2. For the purposes of section 522.1, and subject to section 522.3, the proportion of the business carried on in Québec by a person for a taxation year or by a partnership for a fiscal period, is equal to

(a)  in the case of an individual to whom section 22 applies who at no time in the year carried on a business outside Québec in Canada, 1;

(b)  in the case of an individual to whom the second paragraph of section 22 or 25 applies, the proportion applicable in respect of the individual for the year pursuant to the second paragraph of that section;

(c)  in the case of an individual, other than an individual to whom paragraph a or b applies, who carried on a business in Québec at any time in the year, the proportion that would be applicable in respect of the individual for the year pursuant to the second paragraph of section 25 if the individual were an individual to whom that paragraph applied;

(d)  in the case of any other individual, zero;

(e)  in the case of a corporation to which section 22 applies that at no time in the year had an establishment outside Québec, 1;

(f)  in the case of a corporation to which the second paragraph of section 27 applies, the proportion applicable in its respect for the year pursuant to that paragraph;

(g)  in the case of any other corporation, zero; and

(h)  in the case of a partnership, the proportion that would apply in its respect under paragraph e, f or g, as the case may be, for the fiscal period if it were a corporation and its fiscal period were a taxation year.

2002, c. 40, s. 41.