T-0.1, r. 2 - Regulation respecting the Québec sales tax

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22.30R12. Where a supply of a computer-related service or access to the Internet is made in Canada by a particular supplier and there is to be only one final recipient of the service or access, as the case may be, who acquires it under an agreement with either the particular supplier or another supplier, the supply is a prescribed supply if,
(1)  where there is a single ordinary location at which the final recipient makes use of the service or access and either the particular supplier maintains information sufficient to determine that location or it is the normal business practice of the particular supplier to obtain such information, that location is in Québec; and
(2)  in any other case, the mailing address of the recipient of the supply is in Québec.
O.C. 1470-2002, s. 2; O.C. 1149-2006, s. 1; O.C. 1116-2007, s. 1.