T-0.1 - Act respecting the Québec sales tax

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24. (Repealed).
1991, c. 67, s. 24; 1994, c. 22, s. 373.
24. A supply of corporeal movable property made by a person who is a registrant and who is not resident in Québec is deemed to be made in Québec where
(1)  the property is prescribed property or is supplied by a prescribed person; and
(2)  the property is sent to the recipient of the supply at an address in Québec by mail or courier.
1991, c. 67, s. 24.