T-0.1 - Act respecting the Québec sales tax

Section 477.3 Disposition versions

2021-06-29

477.3. To determine whether the usual place of residence of the recipient of a supply is situated in Québec, a person referred to in section 477.4.3 or 477.6 shall, in respect of the supply, have obtained in the ordinary course of the person’s operations two or more pieces of information from among the following that reasonably support that conclusion:

(1)  the recipient’s billing address;

(2)  the recipient’s home address;

(3)  the recipient’s business address;

(4)  the IP address of the device used by the recipient at the time the agreement relating to the supply is entered into or similar data obtained at that time through another geolocation method;

(5)  payment-related information in respect of the recipient or other information used by the payment system, such as the recipient’s payment-related bank information or the billing address used by the bank;

(6)  the information from a subscriber identity module, or other similar module, used by the recipient;

(7)  the place at which a landline communication service is supplied to the recipient; or

(8)  any other relevant information specified by the Minister.

Where the person referred to in the first paragraph has obtained, in the ordinary course of the person’s operations, two or more pieces of information from among those provided for in subparagraphs 1 to 8 of that paragraph in support of the conclusion that the usual place of residence of the recipient of a supply is situated in Québec and at least two other pieces of information from among those provided for in those subparagraphs in support of the conclusion that that usual place of residence is situated outside Québec, the person shall take into account the pieces of information that are, in the circumstances, reasonably considered to be more reliable in determining the place of residence.

Where the person referred to in the first paragraph cannot obtain two or more non-contradictory pieces of information to determine, in the ordinary course of the person’s operations, the usual place of residence of the recipient of a supply, the Minister may allow an alternative method to be used.

Where the person referred to in the first paragraph has determined, in accordance with the first, second and third paragraphs, that the usual place of residence of the recipient of a supply is situated in Québec, the person has obtained in the ordinary course of the person’s operations one or more addresses that are a home or business address of the recipient in Canada outside Québec and the person has not obtained in the ordinary course of the person’s operations the same number or a greater number of addresses that are a home or business address of the recipient in Québec, the usual place of residence of the recipient is deemed, despite those paragraphs, to be situated outside Québec.

2018, c. 18, s. 78; 2021, c. 18, s. 203.

2019-09-01

477.3. To determine whether the usual place of residence of the recipient of a supply is situated in Québec, the following rules apply:

(1)  a person referred to in the definition of “specified threshold” in the first paragraph of section 477.2 shall, at the time of the supply, have obtained in the ordinary course of the person’s operations one or more pieces of information from among the following that reasonably support that conclusion:

(a)  the recipient’s billing address,

(b)  the recipient’s home or business address,

(c)  the IP address of the device used by the recipient at the time the agreement relating to the supply is entered into or similar data obtained at that time through another geolocation method,

(d)  the recipient’s payment-related bank information or the billing address used by the bank,

(e)  the information from a SIM card used by the recipient,

(f)  the place at which a landline telephone service is supplied to the recipient, or

(g)  any other relevant information; and

(2)  a person referred to in section 477.6 shall, at the time of the supply, have obtained in the ordinary course of the person’s operations two pieces of information from among those listed in subparagraphs a to g of subparagraph 1 in support of that conclusion.

Where the person referred to in subparagraph 2 of the first paragraph has obtained, in the ordinary course of the person’s operations, two pieces of information from among those provided for in subparagraphs a to g of subparagraph 1 of that paragraph in support of the conclusion that the usual place of residence of the recipient of a supply is situated in Québec and at least two other pieces of information from among those provided for in those subparagraphs in support of the conclusion that that usual place of residence is situated outside Québec, the person shall select the pieces of information that are the most reliable in determining the place of residence.

Where the person referred to in subparagraph 2 of the first paragraph cannot, because of the person’s business practices, obtain two non-contradictory pieces of information to determine, in the ordinary course of the person’s operations, the usual place of residence of the recipient of a supply, the Minister may allow an alternative method to be used.

2018, c. 18, s. 78.

2019-01-01

477.3. To determine whether the usual place of residence of the recipient of a supply is situated in Québec, the following rules apply:

(1)  a person referred to in the definition of “specified threshold” in the first paragraph of section 477.2 shall, at the time of the supply, have obtained in the ordinary course of the person’s operations one or more pieces of information from among the following that reasonably support that conclusion:

(a)  the recipient’s billing address,

(b)  the recipient’s home or business address,

(c)  the IP address of the device used by the recipient at the time the agreement relating to the supply is entered into or similar data obtained at that time through another geolocation method,

(d)  the recipient’s payment-related bank information or the billing address used by the bank,

(e)  the information from a SIM card used by the recipient,

(f)  the place at which a landline telephone service is supplied to the recipient, or

(g)  any other relevant information; and

(2)  a person referred to in section 477.6 shall, at the time of the supply, have obtained in the ordinary course of the person’s operations two pieces of information from among those listed in subparagraphs a to g of subparagraph 1 in support of that conclusion.

Where the person referred to in subparagraph 2 of the first paragraph has obtained, in the ordinary course of the person’s operations, two pieces of information from among those provided for in subparagraphs a to g of subparagraph 1 of that paragraph in support of the conclusion that the usual place of residence of the recipient of a supply is situated in Québec and at least two other pieces of information from among those provided for in those subparagraphs in support of the conclusion that that usual place of residence is situated outside Québec, the person shall select the pieces of information that are the most reliable in determining the place of residence.

Where the person referred to in subparagraph 2 of the first paragraph cannot, because of the person’s business practices, obtain two non-contradictory pieces of information to determine, in the ordinary course of the person’s operations, the usual place of residence of the recipient of a supply, the Minister may allow an alternative method to be used.

2018, c. 18, s. 78.

See S.Q. 2018, c. 18, s. 135, par. (3).