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

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22.30R13. Where a supply of a computer-related service or access to the Internet is made in Canada by a particular supplier and there are to be multiple final recipients of the service or access, each of whom acquires it under an agreement with the particular supplier or another supplier, the supply is a prescribed supply if,
(1)  where there is a single ordinary location at which each of those final recipients 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, the supply would be deemed to be made in Québec, under any of sections 22.11.1, 22.11.2, and of the Act, if the service were performed, or the access were attainable, as the case may be, at each location where, and to the same extent to which, the final recipients make use of the service or access; 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. 2; O.C. 1116-2007, s. 2; O.C. 390-2012, s. 8.