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T-0.1 - Act respecting the Québec sales tax

Section 13
Disposition versions

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13. A person resident in Québec who has a permanent establishment outside Canada is deemed not to be resident in Québec, but only in respect of activities carried on by the person through that establishment.
1991, c. 67, s. 13; 1997, c. 85, s. 421.
13. A person resident in Québec who has a permanent establishment outside Québec is deemed not to be resident in Québec, but only in respect of activities carried on by the person through that establishment.
1991, c. 67, s. 13.
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