T-0.1 - Act respecting the Québec sales tax

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26.1. For the purposes of sections 25 to 26.0.5, permanent establishment has the meaning assigned by section 11.2 where a person is resident in Québec otherwise than by reason of section 12.
1997, c. 85, s. 434; 2012, c. 8, s. 267.
26.1. For the purposes of sections 25 and 26, permanent establishment has the meaning assigned by section 11.2 where a person is resident in Québec otherwise than by reason of section 12.
1997, c. 85, s. 434.