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T-0.1 - Act respecting the Québec sales tax

Section 22.10
Disposition versions

Full text
22.10. For the purposes of sections 22.11.1 and 22.11.2,
“Canadian rights” in respect of an incorporeal movable property means that part of the property that can be used in Canada;
“specified location” of a supplier means
(1)  the supplier’s permanent establishment; or
(2)  a vending machine.
1997, c. 85, s. 430; 2011, c. 1, s. 123.
22.10. For the purposes of section 22.11, “Canadian rights” in respect of incorporeal movable property means that part of the property that can be used in Canada.
1997, c. 85, s. 430.
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