T-0.1 - Act respecting the Québec sales tax

Section 22.15.0.2 Disposition versions

2015-10-21

22.15.0.2. Subject to section 22.15.0.1 and sections 22.15.0.3 to 22.15.0.6, a supply of a service is deemed to be made in Québec if the Canadian element of the service is performed primarily in Québec.

The first paragraph does not apply in the ordinary course of the supplier’s business, if the supplier obtains an address in Canada of the recipient.

2011, c. 1, s. 131; 2015, c. 21, s. 627.

2011-02-17

22.15.0.2. A supply of a service is deemed to be made in Québec if the Canadian element of the service is performed primarily in Québec.

The first paragraph does not apply

(1)  in the ordinary course of the supplier’s business, if the supplier obtains an address in Canada; or

(2)  in the case of a supply of

(a)  a service in relation to an immovable;

(b)  a service in relation to a corporeal movable property; or

(c)  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.

2011, c. 1, s. 131.