T-0.1 - Act respecting the Québec sales tax

Section 26 Disposition versions

2012-05-09

26. For the purposes of section 18.0.1, where a person carries on a business through a permanent establishment of the person in Québec and through another permanent establishment outside Québec,

(1)  any transfer of movable property or rendering of a service by one permanent establishment to the other permanent establishment is deemed to be a supply of the property or service;

(2)  in respect of that supply, the permanent establishments are deemed to be separate persons who deal with each other at arm’s length;

(3)  the value of the consideration for that supply is deemed to be equal to the fair market value of the supply at the time the property is so transferred or the service is so rendered; and

(4)  the consideration for that supply is deemed to have become due and to have been paid, by the permanent establishment (in this paragraph referred to as “the recipient”) to which the property was transferred or the service was rendered, to the other permanent establishment at the end of the taxation year of the recipient in which the property was transferred or the service was rendered.

1991, c. 67, s. 26; 1994, c. 22, s. 376; 1997, c. 85, s. 433; 2012, c. 8, s. 265.

1997-12-19

26. For the purposes of sections 18 and 18.0.1, where a person carries on a business through a permanent establishment of the person in Québec and through another permanent establishment outside Québec,

(1)  any transfer of movable property or rendering of a service by one permanent establishment to the other permanent establishment is deemed to be a supply of the property or service;

(2)  in respect of that supply, the permanent establishments are deemed to be separate persons who deal with each other at arm’s length;

(3)  the value of the consideration for that supply is deemed to be equal to the fair market value of the supply at the time the property is so transferred or the service is so rendered; and

(4)  the consideration for that supply is deemed to have become due and to have been paid, by the permanent establishment (in this paragraph referred to as “the recipient”) to which the property was transferred or the service was rendered, to the other permanent establishment at the end of the taxation year of the recipient in which the property was transferred or the service was rendered.

1991, c. 67, s. 26; 1994, c. 22, s. 376; 1997, c. 85, s. 433.

1994-06-17

26. For the purposes of section 18, where a person carries on a business through a permanent establishment of the person in Québec and through another permanent establishment outside Québec,

(1)  any transfer of movable property or rendering of a service by one permanent establishment to the other permanent establishment is deemed to be a supply of the property or service;

(2)  in respect of that supply, the permanent establishments are deemed to be separate persons who deal with each other at arm’s length; and

(3)  the value of the consideration for that supply is deemed to be equal to the fair market value of the supply at the time the property is so transferred or the service is so rendered; and

(4)  the consideration for that supply is deemed to have become due and to have been paid, by the permanent establishment (in this paragraph referred to as “the recipient”) to which the property was transferred or the service was rendered, to the other permanent establishment at the end of the taxation year of the recipient in which the property was transferred or the service was rendered.

1991, c. 67, s. 26; 1994, c. 22, s. 376.

1992-07-01

26. For the purposes of section 18, where a person carries on a business through a permanent establishment of the person in Québec and through another permanent establishment outside Québec,

(1)  any transfer of movable property or rendering of a service by one permanent establishment to the other permanent establishment is deemed to be a supply of the property or service;

(2)  in respect of that supply, the permanent establishments are deemed to be separate persons who deal with each other at arm’s length; and

(3)  the value of the consideration for that supply is deemed to be equal,

(a)  where the permanent establishment making the supply is outside Québec but in Canada, to the fair market value of the property or service;

(b)  where the permanent establishment making the supply is outside Canada, to the amount that is, or would be if the person were taxable under the Taxation Act (chapter I-3), determined with respect to that supply for the purpose of calculating the income of the permanent establishments for the purposes of that Act.

1991, c. 67, s. 26.