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T-0.1 - Act respecting the Québec sales tax

Section 279.2
Disposition versions

Full text
279.2. Any outlay or expense that, in accordance with subsection 2 of section 217.1 of the Excise Tax Act (R.S.C. 1985, c. E-15), is included in the outlays made or expenses incurred outside Canada for the purposes of Division IV of Part IX of that Act is also an outlay made or an expense incurred outside Canada for the purposes of this subdivision.
2012, c. 28, s. 83.
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