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

Section 771r29
Disposition versions

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771R29. Subject to section 771R30, the proportion that the business carried on in Québec is of the aggregate of that carried on in Canada by a railway corporation is one-half the aggregate of
(a)  the proportion that the number of equated track-kilometres of the corporation in Québec is of the number of equated track-kilometres of the corporation in Canada; and
(b)  the proportion that the gross ton kilometres of the corporation in Québec is of the number of gross ton kilometres of the corporation in Canada.
s. 771R21; O.C. 1981-80, s. 771R21; R.R.Q., 1981, c. I-3, r. 1, s. 771R21; O.C. 523-96, s. 44; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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