T-0.1 - Act respecting the Québec sales tax

Full text
22.15.2. For the purposes of this subdivision, where section 32.3 applies in respect of the supply of a service, except in respect of a telecommunication service, the supply is deemed to be made outside Québec if all of the supplies of the service are deemed to be made outside Canada for the purposes of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) under paragraph d of subsection 2 of section 136.1 of that Act.
2015, c. 21, s. 629.