T-0.1 - Act respecting the Québec sales tax

Section 26.0.4 Disposition versions

2012-05-09

26.0.4. If internal use of a support resource of a specified person occurs during a taxation year of the specified person, the following rules apply:

(1)  for the purposes of section 18,

(a)  the specified person is deemed

i.  to have rendered, during the taxation year, a service of internally using the support resource at a permanent establishment of the specified person outside Canada in the course of carrying on a specified business of the specified person, and to be the person to whom the service was rendered,

ii.  to be the recipient of a supply made outside Canada of the service, and

iii.  to be, in the case of a specified person not resident in Québec, resident in Québec,

(b)  the supply is deemed not to be a supply of a service that is in respect of

i.  an immovable situated outside Québec, or

ii.  corporeal movable property that is situated outside Québec at the time the service is performed,

(c)  the value of the consideration for the supply is deemed to be the total of all amounts, each of which is the fair market value of a part, or of the use of a part, as the case may be, of the support resource referred to in section 26.0.3

i.  if the part is only referred to in paragraph 1 of section 26.0.3, at the time referred to in that paragraph, and

ii.  in any other case, on the last day of the taxation year of the specified person, and

(d)  the consideration for the supply is deemed to have become due and to have been paid, on the last day of the taxation year, by the specified person; and

(2)  for the purpose of determining an input tax refund of the specified person, the specified person is deemed to have acquired the service for the same purpose as that for which the part of the support resource referred to in section 26.0.3 was acquired, consumed or used by the specified person.

2012, c. 8, s. 266.