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T-0.1 - Act respecting the Québec sales tax

Section 12
Disposition versions

Full text
12. A person not resident in Canada who has a permanent establishment in Québec is deemed to be resident in Québec, but only in respect of activities carried on by the person through that establishment.
1991, c. 67, s. 12; 1997, c. 85, s. 421.
12. A person not resident in Québec who has a permanent establishment in Québec is deemed to be resident in Québec, but only in respect of activities carried on by the person through that establishment.
1991, c. 67, s. 12.
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