T-0.1 - Act respecting the Québec sales tax

Section 25 Disposition versions

1992-07-01

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.