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I-3 - Taxation Act

Section 1033.15
Disposition versions

Full text
1033.15. Subject to section 1033.16, a corporation’s base total payroll in Québec for a particular taxation year means the amount determined by the formula

(A × 365) / B.

In the formula in the first paragraph,
(a)  A is the total of all amounts each of which is the corporation’s total payroll in Québec for a taxation year of the corporation ended in the period of 1,095 consecutive days that ends at the end of the particular taxation year; and
(b)  B is the total of the number of days included in each of the taxation years referred to in subparagraph a.
2019, c. 14, s. 424.
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