Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 793
Disposition versions

Full text
793. The taxpayer’s income attributable to business done with members is computed, for the purposes of section 792, by establishing the portion of the taxpayer’s income, before any deduction permitted by this Title, that the proportion that the value of the business done in the year with the members is to that made with all customers. Such business includes the value of the goods or products which the taxpayer has acquired during the year from his customers or has marketed on behalf of his customers or has sold to them or the services which he has rendered to them.
1972, c. 23, s. 601.
© Gouvernement du Québec