As a rule, a service is considered to be performed in Québec if, in the ordinary course of the supplier's business, the supplier obtains an address of the purchaser that is in Québec and is:

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

If the supplier does not obtain the purchaser's address in Canada, the service is also considered to be performed in Québec if the part of the service performed in Canada is performed primarily (more than 50%) in Québec.

A service is not considered to be performed in Québec if it is performed entirely outside Canada, even if the purchaser has one or more home or business addresses in Québec.