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T-0.1 - Act respecting the Québec sales tax

Section 22.13
Disposition versions

Full text
22.13. (Repealed).
1997, c. 85, s. 430; 2011, c. 1, s. 127.
22.13. A supply of a service in relation to an immovable is deemed to be made in Québec if
(1)  all or substantially all of the immovable that is situated in Canada is situated in Québec;
(2)  the place of negotiation of the supply is in Québec and it is not the case that all or substantially all of the immovable is situated outside Québec; or
(3)  all or substantially all of the immovable that is situated in Canada is situated primarily in Québec, unless
(a)  the place of negotiation of the supply is outside Canada and it is not the case that all or substantially all of the immovable is situated in Canada, or
(b)  the place of negotiation of the supply is in another province and it is not the case that all or substantially all of the immovable is situated outside that province.
1997, c. 85, s. 430.
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