T-0.1 - Act respecting the Québec sales tax

Section 22.11.2 Disposition versions

2011-02-17

22.11.2. A supply of an incorporeal movable property (other than an incorporeal movable property that relates to an immovable or to a corporeal movable property) in respect of which the Canadian rights can be used otherwise than only primarily in Québec and otherwise than only primarily outside Québec is deemed to be made in Québec if,

(1)  in the case of a supply for which the value of the consideration is $300 or less that is made through a specified location of the supplier in Québec and in the presence of an individual who is, or who acts on behalf of, the recipient, the incorporeal movable property can be used in Québec; and

(2)  in the case of a supply that is not deemed under paragraph 1 to be made in Québec, the following conditions are satisfied:

(a)  in the ordinary course of the supplier’s business, the supplier obtains an address (in this paragraph referred to as the “particular address”) that is

i.  if the supplier obtains only one address that is a home or a business address in Canada of the recipient, the home or business address obtained by the supplier,

ii.  if the supplier obtains more than one address described in subparagraph i, the address described in that subparagraph that is most closely connected with the supply, or

iii.  in any other case, the address in Canada of the recipient that is most closely connected with the supply,

(b)  the particular address is in Québec, and

(c)  the incorporeal movable property can be used in Québec.

2011, c. 1, s. 126.