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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 22.30r2
Disposition versions

Full text
22.30R2. For the purposes of sections 22.30R5 to 22.30R14, the expression:
“Canadian rights”, in respect of incorporeal movable property, means that part of the property that can be used in Canada;
“computer-related service” means:
(1)  a technical support service that is provided by means of telecommunications and relates to the operation or use of computer hardware or software; or
(2)  a service involving the electronic storage of information and computer-to-computer transfer of information;
“final recipient”, in respect of a computer-related service or in respect of access to the Internet, means a person who is the recipient of a supply of the service or access and who acquires it otherwise than for the purpose of supplying it to another person;
“leg” means a part of a flight of an aircraft that begins where passengers embark or disembark the aircraft, where freight is loaded on the aircraft or unloaded from it or where the aircraft is stopped to allow for its servicing or refuelling, and that ends where it is next stopped for any of those purposes.
O.C. 1470-2002, s. 2; O.C. 701-2013, s. 3.
22.30R2. For the purposes of sections 22.30R5 to 22.30R14, the expression:
“Canadian rights”, in respect of incorporeal movable property, means that part of the property that can be used in Canada;
“computer-related service” means:
(1)  a technical support service that is provided by means of telecommunications and relates to the operation or use of computer hardware or software; or
(2)  a service involving the electronic storage of information and computer-to-computer transfer of information;
“final recipient”, in respect of a computer-related service or in respect of access to the Internet, means a person who is the recipient of a supply of the service or access and who acquires it otherwise than for the purpose of supplying it to another person;
“leg”, of a flight of an aircraft means a part of the flight that begins where passengers embark or disembark the aircraft, where freight is loaded on the aircraft or unloaded from it or where the aircraft is stopped to allow for its servicing or refueling, and that ends where it is next stopped for any of those purposes.
O.C. 1470-2002, s. 2.
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