T-0.1 - Act respecting the Québec sales tax

Section 119.2 Disposition versions

2015-10-26

119.2. A supply (other than a zero-rated supply or a prescribed supply) of a training service or of a service of designing a training plan is exempt if

(1)  the training is specially designed to assist individuals with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects and is given or, in the case of a service of designing a training plan, is to be given to a particular individual with the disorder or disability or to another individual who provides personal care or supervision to the particular individual otherwise than in a professional capacity; and

(2)  any of the following conditions is met:

(a)  a person acting in the capacity of a practitioner, medical practitioner, social worker or nurse, and in the course of a professional-client relationship between the person and the particular individual, has certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects,

(b)  a prescribed person, or a member of a prescribed class of persons, has, subject to prescribed circumstances or conditions, certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, or

(c)  the supplier

i.  is a government,

ii.  is paid an amount to make the supply by a government or organization administering a government program targeted at assisting individuals with a disorder or disability, or

iii.  receives evidence satisfactory to the Minister that, for the purpose of the acquisition of the service, an amount has been paid or is payable to a person by a government or organization administering a government program targeted at assisting individuals with a disorder or disability.

For the purposes of this section, a training service or a service of designing a training plan does not include training that is similar to the training ordinarily given to individuals who

(1)  do not have a disorder or disability; and

(2)  do not provide personal care or supervision to an individual with a disorder or disability.

2009, c. 15, s. 495; 2015, c. 24, s. 171.

2009-06-04

119.2. A supply (other than a zero-rated supply or a prescribed supply) of a training service is exempt if

(1)  the training is specially designed to assist individuals with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects and is given to a particular individual with the disorder or disability or to another individual who provides personal care or supervision to the particular individual otherwise than in a professional capacity; and

(2)  any of the following conditions is met:

(a)  a person acting in the capacity of a practitioner, medical practitioner, social worker or nurse, and in the course of a professional-client relationship between the person and the particular individual, has certified in writing that the training is an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects,

(b)  a prescribed person, or a member of a prescribed class of persons, has, subject to prescribed circumstances or conditions, certified in writing that the training is an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, or

(c)  the supplier

i.  is a government,

ii.  is paid an amount to make the supply by a government or organization administering a government program targeted at assisting individuals with a disorder or disability, or

iii.  receives evidence satisfactory to the Minister that, for the purpose of the acquisition of the service, an amount has been paid or is payable to a person by a government or organization administering a government program targeted at assisting individuals with a disorder or disability.

For the purposes of this section, a training service does not include training that is similar to the training ordinarily given to individuals who

(1)  do not have a disorder or disability; and

(2)  do not provide personal care or supervision to an individual with a disorder or disability.

2009, c. 15, s. 495.