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T-0.1 - Act respecting the Québec sales tax

Section 24.1
Disposition versions

Full text
24.1. Notwithstanding sections 22.32 and 23, a supply of prescribed corporeal movable property made by a person who is registered under Division I of Chapter VIII is deemed to be made in Québec if the property is sent, by mail or courier, to the recipient of the supply at an address in Québec.
1994, c. 22, s. 374; 1997, c. 85, s. 431.
24.1. Notwithstanding sections 22 and 23, a supply of prescribed corporeal movable property made by a person who is registered under Division I of Chapter VIII is deemed to be made in Québec if the property is sent, by mail or courier, to the recipient of the supply at an address in Québec.
1994, c. 22, s. 374.
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