I-3, r. 1 - Regulation respecting the Taxation Act

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771R27. The proportion that the business carried on in Québec is of the aggregate of that carried on in Québec and elsewhere by a trust or loan corporation is the proportion that its gross revenue from its establishment in Québec is of its total gross revenue.
s. 771R19; O.C. 1981-80, s. 771R19; R.R.Q., 1981, c. I-3, r. 1, s. 771R19; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.