T-0.1 - Act respecting the Québec sales tax

Section 22 Disposition versions

1997-12-19

22. (Repealed).

1991, c. 67, s. 22; 1997, c. 85, s. 429.

1992-07-01

22. A supply is deemed to be made outside Québec if

(1)  in the case of a supply by way of sale of corporeal movable property, the property is, or is to be, delivered outside Québec to the recipient of the supply;

(2)  in the case of a supply of corporeal movable property otherwise than by way of sale, possession or use of the property is given or made available outside Québec to the recipient of the supply;

(3)  in the case of a supply of incorporeal movable property,

(a)  the property may not be used in Québec, or

(b)  the property relates to an immovable situated outside Québec, to corporeal movable property ordinarily situated outside Québec or to a service to be performed wholly outside Québec;

(4)  in the case of a supply of an immovable or a service in relation to an immovable, the immovable is situated outside Québec;

(5)  in the case of a supply of a telecommunication service, the instrument or facility for the emission, transmission or reception of the service in respect of which the invoice for the supply is, or is to be, issued is ordinarily situated outside Québec;

(6)  the supply is a supply of a prescribed service; or

(7)  in the case of a supply of any other service, the service is, or is to be, performed wholly outside Québec.

1991, c. 67, s. 22.