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I-3 - Taxation Act

Section 1088
Disposition versions

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1088. The income earned in Québec, for a taxation year, by an individual contemplated in section 25 is equal to the part of the income from businesses which he carries on that is attributed in prescribed manner to an establishment in Québec, less the part of the losses of the said businesses that is attributed to such establishment.
1972, c. 23, s. 812; 1973, c. 17, s. 123.
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