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T-0.1 - Act respecting the Québec sales tax
Section 26.0.1
Disposition versions
26.0.1. For the purposes of this section and sections 26.0.2 to 26.0.5,
“incorporeal capital” of a specified person means any of the following that is consumed or used by the specified person in the process of creating or developing incorporeal movable property:
(1) all or part of a labour activity of the specified person;
(2) all or part of property (other than incorporeal movable property described in paragraph 1 of the definition of “incorporeal resource”); or
(3) all or part of a service;
“incorporeal resource” of a specified person means
(1) all or part of incorporeal movable property supplied to, or created or developed by, the specified person that is not support capital of the specified person;
(2) incorporeal capital of the specified person; or
(3) any combination of the items referred to in paragraphs 1 and 2;
“labour activity” of a specified person means anything done by an employee of the specified person in the course of, or in relation to, the office or employment of the employee;
“support capital” of a specified person means all or part of incorporeal movable property that is consumed or used by the specified person in the process of creating or developing property (other than incorporeal movable property) or in supporting, assisting or furthering a labour activity of the specified person;
“support resource” of a specified person means
(1) all or part of property (other than incorporeal movable property) supplied to, or created or developed by, the specified person that is not incorporeal capital of the specified person;
(2) all or part of a service supplied to the specified person that is not incorporeal capital of the specified person;
(3) all or part of a labour activity of the specified person that is not incorporeal capital of the specified person;
(4) support capital of the specified person; or
(5) any combination of the items referred to in paragraphs 1 to 4.
For the purposes of the first paragraph, “employee” includes an individual who agrees to become an employee.
