T-0.1 - Act respecting the Québec sales tax

Section 22.11 Disposition versions

2011-02-17

22.11. (Repealed).

1997, c. 85, s. 430; 2011, c. 1, s. 125.

1997-12-19

22.11. A supply of incorporeal movable property is deemed to be made in Québec if

(1)   in the case of property that relates to an immovable,

(a)  that part of the immovable that is situated in Canada is all or substantially all situated in Québec,

(b)  the place of negotiation of the supply is in Québec and it is not the case that all or substantially all of the immovable is situated outside Québec, or

(c)  that part of the immovable that is situated in Canada is situated primarily in Québec and

i.  where the place of negotiation of the supply is outside Canada, all or substantially all of the immovable is situated in Canada, and

ii.  where the place of negotiation of the supply is situated in another province, all or substantially all of the immovable is situated outside that province;

(2)  in the case of property that relates to corporeal movable property,

(a)  that part of the corporeal movable property that is ordinarily located in Canada is all or substantially all ordinarily located in Québec,

(b)  the place of negotiation of the supply is in Québec and it is not the case that all or substantially all of the corporeal movable property is ordinarily located outside Québec, or

(c)  that part of the corporeal movable property that is ordinarily located in Canada is ordinarily located primarily in Québec and

i.  where the place of negotiation of the supply is outside Canada, all or substantially all of the movable property is ordinarily located in Canada, and

ii.  where the place of negotiation of the supply is in another province, all or substantially all of the movable property is ordinarily located outside that province;

(3)  in the case of property that relates to services that are to be performed,

(a)  all or substantially all of the services that are to be performed in Canada are to be performed in Québec,

(b)  the place of negotiation of the supply is in Québec and it is not the case that all or substantially all of the services are to be performed outside Québec, or

(c)   the services that are to be performed in Canada are to be performed primarily in Québec and

i.  where the place of negotiation of the supply is outside Canada, all or substantially all of the services are to be performed in Canada, and

ii.  where the place of negotiation of the supply is in another province, all or substantially all of the services are to be performed outside that province; and

(4)  in any other case,

(a)  all or substantially all of the Canadian rights in respect of the property can be used only in Québec,

(b)  the place of negotiation of the supply is in Québec and the property can be used otherwise than exclusively outside Québec, or

(c)  the Canadian rights in respect of the incorporeal movable property cannot be used otherwise than primarily in Québec and

i.  where the place of negotiation of the supply is outside Canada, the property cannot be used otherwise than exclusively in Canada, and

ii.  where the place of negotiation of the supply is in another province, the property cannot be used otherwise than exclusively outside that province.

1997, c. 85, s. 430.