T-0.1 - Act respecting the Québec sales tax

Section 22.25 Disposition versions

1997-12-19

22.25. For the purposes of section 22.26, the billing location for a telecommunication service supplied to a recipient is in Québec if

(1)  where the consideration paid or payable for the service is charged or applied to an account that the recipient has with a person who carries on the business of supplying telecommunication services and the account relates to a telecommunications facility that is used or is available for use by the recipient to obtain telecommunication services, that telecommunications facility is ordinarily located in Québec; and

(2)  in any other case, the telecommunications facility used to initiate the service is located in Québec.

1997, c. 85, s. 430.