T-0.1 - Act respecting the Québec sales tax

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11.1. Except for the purpose of determining the place of residence of an individual in the individual’s capacity as a consumer and except for the purposes of Division V of Chapter IV, a person is deemed to be resident in Québec if the person is resident in Canada and has a permanent establishment in Québec.
For the purposes of Division V of Chapter IV, a person who is not resident in Québec but who is resident in Canada and has a permanent establishment in Québec is deemed to be resident in Québec, but only in respect of activities carried on by the person through that establishment.
1997, c. 85, s. 420; 1999, c. 83, s. 306; 2001, c. 51, s. 259.
11.1. Except for the purpose of determining the place of residence of an individual in the individual’s capacity as a consumer, a person is deemed to be resident in Québec if the person is resident in Canada and has a permanent establishment in Québec.
1997, c. 85, s. 420; 1999, c. 83, s. 306.
11.1. Except for the purpose of determining the place of residence of an individual in the individual’s capacity as a consumer, a person is deemed to be resident in Québec if the person is resident in Canada and has a permanent establishment in Québec.
However, where the person has a permanent establishment outside Québec but within Canada, the person is deemed not to be resident in Québec, but only in respect of activities carried on by the person through that establishment.
1997, c. 85, s. 420.