T-0.1 - Act respecting the Québec sales tax

Section 22.15.0.1 Disposition versions

2015-10-21

22.15.0.1. Subject to sections 22.15.0.3 to 22.15.0.6, a supply of a service is deemed to be made in Québec if, in the ordinary course of the supplier’s business, the supplier obtains an address in Québec that is

(1)  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;

(2)  if the supplier obtains more than one address described in subparagraph 1, the address described in that subparagraph that is most closely connected with the supply; or

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

The first paragraph does not apply in the case of a supply of a service performed wholly outside Canada.

2011, c. 1, s. 131; 2015, c. 21, s. 626.

2011-02-17

22.15.0.1. A supply of a service is deemed to be made in Québec if, in the ordinary course of the supplier’s business, the supplier obtains an address in Québec that is

(1)  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;

(2)  if the supplier obtains more than one address described in subparagraph 1, the address described in that subparagraph that is most closely connected with the supply; or

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

The first paragraph does not apply in the case of a supply of

(1)  a service in relation to an immovable;

(2)  a service in relation to a corporeal movable property;

(3)  a service (other than an advisory, consulting or professional service) all or substantially all of which is performed in the presence of the individual to whom it is rendered; or

(4)  a service performed wholly outside Canada.

2011, c. 1, s. 131.