Supply recipient for whom the following two conditions are met:

• They did not give the supplier or the operator of a digital platform satisfactory proof of registration under the general QST system, if applicable (i.e. a registration number containing the letters TQ).
• Their usual place of residence is situated in Québec and at least two of the following items support this: their billing address, their home address, their business address, the IP address of the device used by them at the time of the transaction, their payment information, information from their identity module, and the place where a landline communication service is supplied to them.