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I-3 - Taxation Act

Section 1133
Disposition versions

Full text
1133. Where a corporation contemplated in section 1131 has an establishment situated outside Québec, the tax payable by that corporation is equal to that part of the tax established pursuant to section 1132 represented by the ratio between the business carried on by it in Québec and the aggregate of the business carried on by it in Canada or in Québec and elsewhere, as determined by regulation.
1972, c. 23, s. 846; 1979, c. 38, s. 27; 1987, c. 21, s. 89; 1992, c. 1, s. 207; 1995, c. 1, s. 199; 1997, c. 3, s. 71.
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