T-0.1 - Act respecting the Québec sales tax

Full text
26.5. Despite sections 11 and 11.1 and for the purposes of sections 26.3 and 26.4, a qualifying taxpayer is deemed to be resident in Québec at a particular time if, at that time,
(1)  the qualifying taxpayer has a qualifying establishment in Québec; or
(2)  the qualifying taxpayer is resident in Canada and is
(a)  a corporation incorporated or continued under the legislation of Québec and not continued elsewhere,
(b)  a club, an association, an unincorporated organization, a partnership, or a branch of one of them, in respect of which a majority of the members having management and control of it are resident in Québec, or
(c)  a trust, carrying on activities as a trust in Québec, that has an office or branch in Québec.
2012, c. 28, s. 42.