In general, the sale of incorporeal movable property (intangible personal property) is considered to be made in Québec if the part of the property that can be used in Canada can only be used primarily (more than 50%) in Québec. The sale of incorporeal movable property is considered to be made outside Québec if the part of the property that can be used in Canada can only be used primarily outside Québec.

In all other cases, the sale of incorporeal movable property that can be used in Québec is considered to be made in Québec if the value of the property is $300 or less and the sale is made from a permanent establishment of the supplier situated in Québec to an individual that is the purchaser or is acting on behalf of the purchaser. In addition, the sale of incorporeal movable property that can be used in Québec is considered to be made in Québec if the supplier obtains an address of the purchaser in Québec that is one of the following:

• the home address or the business address of the purchaser in Canada, if the supplier obtains only one address;
• the address most closely connected with the supply, if the supplier obtains multiple home addresses of the purchaser or the business address of the purchaser in Canada; or
• the address of the purchaser in Canada that is most closely connected with the supply, if the supplier obtains neither the home address nor the business address of the purchaser in Canada.

Special rules provide that the sale of incorporeal movable property relating to immovable property (real property) is considered to be made in Québec if the immovable property is situated in Québec. Likewise, the sale of incorporeal movable property relating to corporeal movable property (tangible personal property) is considered to be made in Québec if the corporeal movable property is situated in Québec.