T-0.1, r. 2 - Regulation respecting the Québec sales tax

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22.30R7.1. A supply of a service rendered in connection with criminal, civil or administrative litigation, other than a service rendered before the commencement of such litigation, that is under the jurisdiction of a court or other tribunal established under the laws of Québec or that is in the nature of an appeal from a decision of such a court or other tribunal, is a prescribed supply.
O.C. 390-2012, s. 4.