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

Section 22r19
Disposition versions

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22R19. Where an individual carries on more than one business in a taxation year, this Title applies in respect of each business, and the part of the business income that is attributable for the year to the individual’s establishments outside Québec in Canada is the aggregate of the amounts so determined in respect of each business.
s. 22R16; O.C. 1981-80, s. 22R16; R.R.Q., 1981, c. I-3, r. 1, s. 22R16; O.C. 1463-2001, s. 18; O.C. 134-2009, s. 1.
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