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I-3 - Taxation Act

Section 1029.8.36.0.38.2
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1029.8.36.0.38.2. (Repealed).
2001, c. 51, s. 156; 2021, c. 18, s. 121.
1029.8.36.0.38.2. For the purposes of this division, where the activities of a business in respect of which section 1029.8.36.0.38.1 applies are carried on in Québec but outside the international trade zone by a corporation in a taxation year, or by a partnership in a fiscal period, the business activities shown on the certificate referred to in paragraph a of that section that are carried on in Québec but outside the international trade zone are deemed to be carried on in the international trade zone.
2001, c. 51, s. 156.
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