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.

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter