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T-0.1 - Act respecting the Québec sales tax

Section 409
Disposition versions

Full text
409. A person is deemed to be carrying on business in Québec and, unless the person is a small supplier, is required to be registered where
(1)  the person, whether or not resident in Québec, whether through an employee or a mandatary or by means of advertising directed at the Québec market, solicits orders in Québec for the supply by the person of, or offers to supply, property that is prescribed property for the purposes of section 24.1 and that is to be sent by mail or courier to the recipient at an address in Québec; or
(2)  the person is not resident in Québec and makes, in Québec, a taxable supply, other than a zero-rated supply, of a passenger transportation service within the meaning of Division VII of Chapter IV.
1991, c. 67, s. 409; 1994, c. 22, s. 590; 2000, c. 39, s. 285.
409. A person is deemed to be carrying on business in Québec and is required to be registered where
(1)  the person, other than a small supplier, whether or not resident in Québec, whether through an employee or a mandatary or by means of advertising directed at the Québec market, solicits orders in Québec for the supply by the person of, or offers to supply, property that is prescribed property for the purposes of section 24.1 and that is to be sent by mail or courier to the recipient at an address in Québec; or
(2)  the person is not resident in Québec and makes, in Québec, a taxable supply, other than a zero-rated supply, of a passenger transportation service within the meaning of Division VII of Chapter IV.
1991, c. 67, s. 409; 1994, c. 22, s. 590.
409. For the purposes of section 407, a person not resident in Québec is deemed to carry on business in Québec where that person
(1)  solicits orders in Québec for the supply by the person of corporeal movable property in respect of which section 24 would apply if the person making the supply were a registrant, or offers such corporeal movable property for supply, whether through an employee or mandatary or by means of advertising directed to the Québec market; or
(2)  makes, in Québec, a taxable supply, other than a zero-rated supply, of a passenger transportation service or freight transportation service within the meaning of Division VII of Chapter IV.
1991, c. 67, s. 409.
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