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T-0.1 - Act respecting the Québec sales tax
Section 26.0.3
Disposition versions
26.0.3. For the purposes of sections 26.0.4 and 26.0.5, internal use of a support resource, or of an incorporeal resource, of a specified person occurs during a taxation year of the specified person if
(1) the specified person at any time in the taxation year uses outside Canada any part of the resource in relation to the carrying on of a specified business of the specified person; or
(2) the specified person is permitted under the Taxation Act (chapter I-3), or would be so permitted if that Act applied to the specified person, to allocate for the taxation year, as an amount in respect of a specified business of the specified person,
(a) any part of an outlay made, or expense incurred, by the specified person in respect of any part of the resource, or
(b) any part of an allowance, or allocation for a reserve, in respect of any part of an outlay or expense referred to in subparagraph a.
