T-0.1 - Act respecting the Québec sales tax

Section 117 Disposition versions

2015-10-21

117. A supply of a diagnostic, treatment or other health care service rendered to an individual is exempt if the service is a prescribed service and the supply is made on the order of

(1)  a medical practitioner or a practitioner;

(2)  a nurse authorized under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to order such a service if the order is made within a nurse-patient relationship; or

(3)  a person who is authorized under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of pharmacy and to order such a service, if the order is made within a pharmacist-patient relationship.

1991, c. 67, s. 117; 2009, c. 15, s. 494; 2015, c. 21, s. 645.

2009-06-04

117. A supply of a diagnostic, treatment or other health care service rendered to an individual is exempt if the service is a prescribed service and the supply is made on the order of

(1)  a medical practitioner or a practitioner; or

(2)  a nurse authorized under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to order such a service if the order is made within a nurse-patient relationship.

1991, c. 67, s. 117; 2009, c. 15, s. 494.

1992-07-01

117. A supply of a prescribed diagnostic, treatment or other health care service, when made on the order of a physician or a practitioner, is exempt.

1991, c. 67, s. 117.