Generally, you are considered to be carrying on a business in Québec if you carry on a commercial activity (for example, operate a business or rent property) on a regular or continuous basis.

You are not considered to be carrying on a business in Québec if your commercial activity is limited to providing property or services in Québec in the course of a business that is carried on outside Québec. For example, a European manufacturer that sells property worldwide but that does not have an establishment in Québec is generally not considered to be carrying on a business in Québec when delivering the property to Québec consumers.