T-0.1 - Act respecting the Québec sales tax

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22.27. A supply of a telecommunication service of granting to the recipient of the supply sole access to a telecommunications channel, within the meaning of section 32.6, for transmitting telecommunications between a place in Québec and a place outside Québec but within Canada is deemed to be made in Québec.
1997, c. 85, s. 430.