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T-0.1 - Act respecting the Québec sales tax

Section 22.15.1
Disposition versions

Full text
22.15.1. (Repealed).
2001, c. 53, s. 277; 2015, c. 21, s. 628.
22.15.1. For the purposes of this subdivision, if section 32.3 applies in respect of the supply of a service and the service is performed in part in Québec and in part outside Canada, the part of the service that is performed outside Canada is deemed to be performed in Québec.
2001, c. 53, s. 277.
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