T-0.1 - Act respecting the Québec sales tax

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25. Where a person carries on a business through a permanent establishment of the person in Québec and through another permanent establishment of the person outside Québec,
(1)  any transfer of movable property or rendering of a service by the permanent establishment in Québec to the permanent establishment outside Québec is deemed to be a supply of the property or service; and
(2)  in respect of that supply, the permanent establishments are deemed to be separate persons who deal with each other at arm’s length.
1991, c. 67, s. 25.