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T-0.1 - Act respecting the Québec sales tax

Section 21
Disposition versions

Full text
21. (Repealed).
1991, c. 67, s. 21; 1994, c. 22, s. 371; 1995, c. 1, s. 255; 1997, c. 85, s. 429.
21. Subject to sections 23, 24.2, 327.2 and 327.3, a supply is deemed to be made in Québec if
(1)  in the case of a supply by way of sale of corporeal movable property, the property is, or is to be, delivered in Québec to the recipient of the supply;
(2)  in the case of a supply of corporeal movable property otherwise than by way of sale, possession or use of the property is given or made available in Québec to the recipient of the supply;
(3)  in the case of a supply of incorporeal movable property,
(a)  the property may be used in whole or in part in Québec and the recipient is resident in Québec or registered under Division I of Chapter VIII, or
(b)  the property relates to an immovable situated in Québec, to corporeal movable property ordinarily situated in Québec or to a service to be performed in Québec;
(4)  in the case of a supply of an immovable or of a service in relation to an immovable, the immovable is situated in Québec;
(5)  in the case of a supply of a telecommunication service, the instrument or facility for the emission, transmission or reception of the service in respect of which the invoice for the supply is, or is to be, issued is ordinarily situated in Québec;
(6)  the supply is a supply of a prescribed service; or
(7)  in the case of a supply of any other service,
(a)  the service is or is to be performed wholly in Québec; or
(b)  the service is or is to be performed in part in Québec.
1991, c. 67, s. 21; 1994, c. 22, s. 371; 1995, c. 1, s. 255.
21. Subject to sections 23 and 24.2, a supply is deemed to be made outside Québec if
(1)  in the case of a supply by way of sale of corporeal movable property, the property is, or is to be, delivered in Québec to the recipient of the supply;
(2)  in the case of a supply of corporeal movable property otherwise than by way of sale, possession or use of the property is given or made available in Québec to the recipient of the supply;
(3)  in the case of a supply of incorporeal movable property,
(a)  the property may be used in whole or in part in Québec and the recipient is resident in Québec or registered under Division I of Chapter VIII, or
(b)  the property relates to an immovable situated in Québec, to corporeal movable property ordinarily situated in Québec or to a service to be performed in Québec;
(4)  in the case of a supply of an immovable or of a service in relation to an immovable, the immovable is situated in Québec;
(5)  in the case of a supply of a telecommunication service, the instrument or facility for the emission, transmission or reception of the service in respect of which the invoice for the supply is, or is to be, issued is ordinarily situated in Québec;
(6)  the supply is a supply of a prescribed service; or
(7)  in the case of a supply of any other service,
(a)  the service is or is to be performed wholly in Québec; or
(b)  the service is or is to be performed in part in Québec.
1991, c. 67, s. 21; 1994, c. 22, s. 371.
21. Subject to sections 23 and 24, a supply is deemed to be made in Québec if
(1)  in the case of a supply by way of sale of corporeal movable property, the property is, or is to be, delivered in Québec to the recipient of the supply;
(2)  in the case of a supply of corporeal movable property otherwise than by way of sale, possession or use of the property is given or made available in Québec to the recipient of the supply;
(3)  in the case of a supply of incorporeal movable property,
(a)  the property may be used in whole or in part in Québec and the recipient is resident in Québec or registered under Division I of Chapter VIII, or
(b)  the property relates to an immovable situated in Québec, to corporeal movable property ordinarily situated in Québec or to a service to be performed in Québec;
(4)  in the case of a supply of an immovable or of a service in relation to an immovable, the immovable is situated in Québec;
(5)  in the case of a supply of a telecommunication service, the instrument or facility for the emission, transmission or reception of the service in respect of which the invoice for the supply is, or is to be, issued is ordinarily situated in Québec;
(6)  the supply is a supply of a prescribed service; or
(7)  in the case of a supply of any other service,
(a)  the service is or is to be performed wholly in Québec; or
(b)  the service is or is to be performed in part in Québec.
1991, c. 67, s. 21.
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