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T-0.1 - Act respecting the Québec sales tax

Section 113
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113. A supply of a nursing service rendered to an individual by a nurse or a nursing assistant is exempt if the service is rendered within a nurse-patient relationship.
1991, c. 67, s. 113; 1992, c. 21, s. 375; 1997, c. 85, s. 479; 2009, c. 15, s. 490.
113. A supply of nursing services rendered by a nurse or a nursing assistant is exempt where
(1)  the service is rendered to an individual in a health care institution or in the individual’s place of residence;
(2)  the service is a private-duty nursing service; or
(3)  the supply is made to a public sector body.
1991, c. 67, s. 113; 1992, c. 21, s. 375; 1997, c. 85, s. 479.
113. A supply of nursing services rendered by a registered nurse, a registered nursing assistant or by a licensed practical nurse is exempt where
(1)  the service is rendered to an individual in a health care institution or in the individual’s place of residence;
(2)  the service is a private-duty nursing service; or
(3)  the supply is made to a public sector body.
1991, c. 67, s. 113; 1992, c. 21, s. 375.
113. A supply of nursing services rendered by a registered nurse, a registered nursing assistant or by a licensed practical nurse is exempt where
(1)  the service is rendered to an individual in a health care establishment or in the individual’s place of residence;
(2)  the service is a private-duty nursing service; or
(3)  the supply is made to a public sector body.
1991, c. 67, s. 113.
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