An establishment in Québec that is either:

• your fixed place of business in Québec (such as an office, a branch, a factory or a warehouse) through which you make your supplies (sales, rentals, etc.); or
• the fixed place of business in Québec of a person (other than a broker, general commission agent or other independent agent acting on behalf of a business) who is acting in Québec on your behalf to make supplies in the ordinary course of your business.