5. The expression “Québec goods, services or construction work” means,(1) in the case of goods,(a) goods in the natural state obtained entirely in Québec;
(b) goods entirely produced in Québec from goods referred to in subparagraph a only; or
(c) goods whose last substantial transformation was performed in Québec; and
(2) in the case of services or construction work, the services or construction work for which an enterprise assigns for the carrying out of the work natural persons residing in Québec in a proportion equal to 70% or more of the tendered price for the services or construction work.
For the purposes of subparagraph 2 of the first paragraph, “tendered price” is replaced by “amount of the fees” where a public body solicits only a quality demonstration via a call for tenders and by “agreed price” in the case of a contract by mutual agreement.