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T-0.1 - Act respecting the Québec sales tax

Section 22.15
Disposition versions

Full text
22.15. (Repealed).
1997, c. 85, s. 430; 1998, c. 16, s. 310; 2011, c. 1, s. 130.
22.15. A supply of a service, other than a service referred to in sections 22.13 and 22.16 to 22.27, is deemed to be made in Québec if
(1)  all or substantially all of the Canadian element of the service is performed 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 service is performed outside Québec; or
(3)  the Canadian element of the service is performed 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 service is performed 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 service is performed outside that province.
1997, c. 85, s. 430; 1998, c. 16, s. 310.
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