T-0.1 - Act respecting the Québec sales tax

Section 22.26 Disposition versions

2002-06-08

22.26. A supply of a telecommunication service, other than a service referred to in section 22.27, is deemed to be made in Québec if,

(1)  in the case of a telecommunication service of making telecommunications facilities available to a person,

(a)  all of those facilities are ordinarily located in Québec,

(b)  part of the facilities is ordinarily located in Québec and the other part thereof is ordinarily located outside Canada, or

(c)  where not all of the telecommunications facilities are ordinarily located in Québec, any part of the facilities is ordinarily located in another province and

i.  the invoice for the supply of the service is sent to an address in Québec, or

ii.  in any other case, no tax of the same nature as the tax payable under this Title is imposed on the person by the other province in respect of the supply of the service or, if such tax is imposed by that province, the person is entitled to obtain a rebate thereof; or

(2)  in any other case,

(a)  the telecommunication is emitted and received in Québec,

(b)  the telecommunication is emitted or received in Québec and the billing location for the service is in Québec, or

(c)  the telecommunication is emitted in Québec and is received outside Québec and

i.  where the telecommunication is received outside Canada, the billing location is in another province, or

ii.  where the telecommunication is received in another province, the billing location is not in that province.

1997, c. 85, s. 430; 2002, c. 9, s. 153.

1997-12-19

22.26. A supply of a telecommunication service, other than a service referred to in section 22.27, is deemed to be made in Québec if,

(1)  in the case of a telecommunication service of making telecommunications facilities available,

(a)  all of those facilities are ordinarily located in Québec,

(b)  part of the facilities is ordinarily located in Québec and the other part thereof is ordinarily located outside Canada, or

(c)  where not all of the telecommunications facilities are ordinarily located in Québec, any part of the facilities is ordinarily located in another province and the invoice for the supply of the service is sent to an address in Québec; or

(2)  in any other case,

(a)  the telecommunication is emitted and received in Québec,

(b)  the telecommunication is emitted or received in Québec and the billing location for the service is in Québec, or

(c)  the telecommunication is emitted in Québec and is received outside Québec and

i.  where the telecommunication is received outside Canada, the billing location is in another province, or

ii.  where the telecommunication is received in another province, the billing location is not in that province.

1997, c. 85, s. 430.