25. For the purposes of section 21, a person, trust or partnership who has an address in Québec or, either directly or through a representative acting under a general mandate, has an establishment, a post office box or the use of a telephone line in Québec or performs any act for profit in Québec is presumed to be carrying on an activity or operating an enterprise in Québec.
2010, c. 7, s. 25; 2010, c. 40, s. 32.