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T-0.1 - Act respecting the Québec sales tax
Section 22.22
Disposition versions
22.22. A supply of a postage stamp or a postage-paid card, package or similar item, other than an item bearing a “business reply” indicia, that is authorized by the Canada Post Corporation is deemed to be made in Québec if the supplier delivers the stamp or item in Québec to the recipient of the supply and, where the stamp or item is used as evidence of the payment of postage for a mail delivery service, the supply of the service is deemed to be made in Québec, unless
(1) the supply of the service is made pursuant to a bill of lading; or
(2) the consideration for the supply of the service is $5 or more and the address to which the mail is sent is not in Québec.
22.22. A supply of a postage stamp or a postage-paid card, package or similar item, other than an item bearing a “business reply” indicia, that is authorized by the Canada Post Corporation is deemed to be made in Québec if the supplier delivers the stamp or item in Québec to the recipient of the supply and, where the stamp or item is used as evidence of the payment of postage for a mail delivery service, the supply of the service is deemed to be made in Québec, unless
(1) the supply of the service is made pursuant to a bill of lading; or
(2) the consideration for the supply of the service is $5 or more, without reference to tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), and the address to which the mail is sent is not in Québec.
