(c) a supply of the tour package or the subsequent supply is made to another non-resident person and payment of the consideration for the supply of the tour package or the subsequent supply, as the case may be, is made at a place outside Canada at which the supplier, or an agent of the supplier, is conducting business, and
c) la fourniture du voyage organisé ou la fourniture subséquente est effectuée au profit d’une autre personne non-résidente, et sa contrepartie est versée à l’étranger, là où le fournisseur, ou son mandataire, mène ses affaires;