T-0.1 - Act respecting the Québec sales tax

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11. A person is deemed to be resident in Québec at any time if,
(1)  in the case of a corporation, the corporation is incorporated or continued in Québec and not continued elsewhere;
(2)  in the case of an association, a club, a body or a partnership, or a branch thereof, the member, or a majority of the members, having management and control thereof is or are resident in Québec at that time;
(3)  in the case of an association of employees, it is carrying on activities as such in Québec and has a local union or branch in Québec at that time;
(4)  in the case of an individual, the individual is deemed under any of paragraphs b to f of section 8 of the Taxation Act (chapter I-3) to be resident in Québec at that time.
1991, c. 67, s. 11; 1997, c. 85, s. 419.
11. A person is deemed to be resident in Québec at any time if,
(1)  in the case of a corporation, the corporation is incorporated or continued in Québec and not continued elsewhere;
(2)  in the case of an association, a club, a body or a partnership, or a branch thereof, the members, or a majority of the members, having management and control thereof is or are resident in Québec at that time;
(3)  in the case of an association of employees, it is carrying on activities as such in Québec and has a local union or branch in Québec at that time.
1991, c. 67, s. 11.