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T-0.1 - Act respecting the Québec sales tax

Section 23
Disposition versions

Full text
23. A supply of movable property or a service made in Québec by a person who is not resident in Québec is deemed to be made outside Québec, unless
(1)  the supply is made in the course of a business carried on in Québec;
(2)  at the time the supply is made, the person is registered under Division I of Chapter VIII;
(2.1)  the supply is a qualifying corporeal movable property supply, within the meaning of section 477.2, and the person is required under section 477.18.3 to be registered under Division I of Chapter VIII at the time the supply is made;
(3)  the supply is the supply of an admission in respect of an activity, a seminar, an event or a place of amusement where the non-resident person did not acquire the admission from another person;
(4)  (paragraph repealed);
(5)  the person is a Canadian specified supplier registered under Division II of Chapter VIII.1 and the supply is a designated supply, within the meaning of section 477.2, or a supply of corporeal movable property made to a specified Québec consumer;
(6)  (paragraph repealed).
1991, c. 67, s. 23; 2018, c. 18, s. 76; 2021, c. 18, s. 177.
23. A supply of movable property or a service made in Québec by a person who is not resident in Québec is deemed to be made outside Québec, unless
(1)  the supply is made in the course of a business carried on in Québec;
(2)  at the time the supply is made, the person is registered under Division I of Chapter VIII;
(3)  the supply is the supply of an admission in respect of an activity, a seminar, an event or a place of amusement where the non-resident person did not acquire the admission from another person;
(4)  the person is a specified supplier registered under Division II of Chapter VIII.1 and the supply is a supply of incorporeal movable property or a service made to a specified Québec consumer;
(5)  the person is a Canadian specified supplier registered under Division II of Chapter VIII.1 and the supply is a supply of corporeal movable property made to a specified Québec consumer; or
(6)  the person is a specified supplier and the supply is a supply of incorporeal movable property or a service made to a specified Québec consumer through a specified digital platform operated by a person registered under Division I of Chapter VIII or Division II of Chapter VIII.1.
1991, c. 67, s. 23; 2018, c. 18, s. 76.
23. A supply of movable property or a service made in Québec by a person who is not resident in Québec is deemed to be made outside Québec, unless
(1)  the supply is made in the course of a business carried on in Québec;
(2)  at the time the supply is made, the person is registered under Division I of Chapter VIII;
(3)  the supply is the supply of an admission in respect of an activity, a seminar, an event or a place of amusement where the non-resident person did not acquire the admission from another person;
(4)  the person is a specified supplier registered under Division II of Chapter VIII.1 and the supply is a supply of incorporeal movable property or a service made to a specified Québec consumer;
(5)  the person is a Canadian specified supplier registered under Division II of Chapter VIII.1 and the supply is a supply of corporeal movable property made to a specified Québec consumer; or
(6)  the person is a specified supplier and the supply is a supply of incorporeal movable property or a service made to a specified Québec consumer through a specified digital platform operated by a person registered under Division I of Chapter VIII or Division II of Chapter VIII.1.
1991, c. 67, s. 23; 2018, c. 18, s. 76.
See S.Q. 2018, c. 18, s. 135, par. (3).
23. A supply of movable property or a service made in Québec by a person who is not resident in Québec is deemed to be made outside Québec, unless
(1)  the supply is made in the course of a business carried on in Québec;
(2)  at the time the supply is made, the person is registered under Division I of Chapter VIII; or
(3)  the supply is the supply of an admission in respect of an activity, a seminar, an event or a place of amusement where the non-resident person did not acquire the admission from another person.
1991, c. 67, s. 23.
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