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T-0.1 - Act respecting the Québec sales tax
Section 114.1
Disposition versions
114.1. A supply of a dietetic service rendered by a practitioner of the service is exempt if
(1) the service is rendered to an individual;
(2) the supply is made to a public sector body; or
(3) the supply is made to the operator of a health care institution.
114.1. A supply of a dietetic service made by a practitioner is exempt where
(1) the service is rendered to an individual;
(2) the supply is made to a public sector body; or
(3) the supply is made to the operator of a health care institution.
