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T-0.1 - Act respecting the Québec sales tax
Section 22.9.1
Disposition versions
22.9.1. For the purposes of section 22.8, if a supply of corporeal movable property is made by way of lease, licence or similar arrangement,
(1) where the supply is made under an arrangement under which continuous possession or use of the property is provided for a period of not more than three months and the property is delivered in Québec to the recipient, the property is deemed to be delivered in Québec for each of the supplies which, because of section 32.2, is deemed to be made;
(2) (paragraph repealed);
(3) where possession or use of the property is given or made available outside Canada to the recipient, possession or use of the property is deemed to be given or made available outside Canada to the recipient for each of the supplies which, because of section 32.2, is deemed to be made.
22.9.1. For the purposes of section 22.8, if a supply of corporeal movable property is made by way of lease, licence or similar arrangement,
(1) where the supply is made under an arrangement under which continuous possession or use of the property is provided for a period of not more than three months and the property is delivered in Québec to the recipient, the property is deemed to be delivered in Québec for each of the supplies which, because of section 32.2, is deemed to be made;
(2) where the supply is not referred to in paragraph 1 and continuous possession or use of the property is given or made available in Québec to the recipient, possession or use of the property is deemed to be given or made available in Québec to the recipient for each of the supplies which, because of section 32.2, is deemed to be made; and
(3) where possession or use of the property is given or made available outside Canada to the recipient, possession or use of the property is deemed to be given or made available outside Canada to the recipient for each of the supplies which, because of section 32.2, is deemed to be made.
