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

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22.30R9. Where a supplier receives a particular corporeal movable property of another person for the purpose of supplying a service of repairing, maintaining, cleaning, adjusting or altering the property, or producing a negative, transparency, photographic print or other photographic-related good, the supply of the service, and of any property supplied in connection with it, or of the photographic-related good is a prescribed supply where the supplier delivers the particular corporeal movable property or good, as the case may be, in Québec to the recipient of the supply after the service or production of the good is completed.
O.C. 1470-2002, s. 2; O.C. 390-2012, s. 6.