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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 22.30r3
Disposition versions
22.30R3. For the purposes of sections 22.30R5 to 22.30R14, the following rules apply:
(1) a property is deemed to be delivered in Québec where the supplier
(a) ships the property to a destination in Québec that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination, or
(b) sends the property by mail or courier to an address in Québec; and
(2) a property is deemed to be delivered outside Québec where the supplier
(a) ships the property to a destination in another province that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination, or
(b) sends the property by mail or courier to an address in another province.
The first paragraph does not apply where the property is corporeal movable property supplied by way of sale that is, or is to be, delivered outside Canada to the recipient.
