A person is subject to the tax on insurance premiums if they meet one of the following conditions:

• They are resident in or are deemed to be resident in Québec.
• They carry on or are deemed to carry on business in Québec (e.g. they own or are deemed to own an establishment in Québec under the Taxation Act).
• They have insurance covering property located in Québec.

The person can be a trust, an individual, a corporation, a partnership, a succession or a body that is an association, a club, a commission, a union or other organization of any kind.