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T-0.1 - Act respecting the Québec sales tax

Section 26.0.2
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26.0.2. For the purposes of sections 26.0.1 and 26.0.3 to 26.0.5, the following rules apply:
(1)  a person (other than a financial institution) is a specified person throughout a taxation year of the person if the person
(a)  carries on, at any time in the taxation year, a business through a permanent establishment of the person outside Canada, and
(b)  carries on, at any time in the taxation year, a business through a permanent establishment of the person in Québec; and
(2)  a business of a person is a specified business of the person throughout a taxation year of the person if the business is carried on, at any time in the taxation year, in Québec through a permanent establishment of the person.
2012, c. 8, s. 266; 2012, c. 28, s. 41.
26.0.2. For the purposes of sections 26.0.1 and 26.0.3 to 26.0.5, the following rules apply:
(1)  a person is a specified person throughout a taxation year of the person if the person
(a)  carries on, at any time in the taxation year, a business through a permanent establishment of the person outside Canada, and
(b)  carries on, at any time in the taxation year, a business through a permanent establishment of the person in Québec; and
(2)  a business of a person is a specified business of the person throughout a taxation year of the person if the business is carried on, at any time in the taxation year, in Québec through a permanent establishment of the person.
2012, c. 8, s. 266.
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