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T-0.1 - Act respecting the Québec sales tax

Section 112
Disposition versions

Full text
112. A supply of a consultative, diagnostic, treatment or other health care service that is rendered by a medical practitioner to an individual is exempt.
1991, c. 67, s. 112; 2007, c. 12, s. 319; 2009, c. 15, s. 489; 2011, c. 6, s. 243.
112. A supply of a consultative, diagnostic, treatment or other health care service that is rendered by a medical practitioner to an individual is exempt.
However, such a supply does not include the supply of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes.
1991, c. 67, s. 112; 2007, c. 12, s. 319; 2009, c. 15, s. 489.
112. A supply made by a medical practitioner of a consultative, diagnostic, or treatment service or another health care service rendered to an individual is exempt.
However, such a supply does not include the supply of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes.
1991, c. 67, s. 112; 2007, c. 12, s. 319.
112. A supply made by a physician of a consultative, diagnostic, or treatment service or another health care service rendered to an individual is exempt.
However, such a supply does not include the supply of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes.
1991, c. 67, s. 112.
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