17R8. The bringing into Québec of any carrier media on which software is stored in circumstances in which a tax was or will become payable by the person bringing the property into Québec on the supply made to that person in Québec of the right to use that software is a prescribed circumstance.
The value of the carrier media referred to in the first paragraph shall be determined by the following formula:
A - B.
For the purposes of that formula:
(1) A is the value for duty of that carrier media and software;
(2) B is the value of that software.
O.C. 1607-92, s. 17R8; O.C. 1470-2002, s. 1.