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T-0.1 - Act respecting the Québec sales tax

Section 175
Disposition versions

Full text
175. For the purposes of this division, “specified professional” means
(1)  in respect of a supply referred to in any of paragraphs 22, 23.1 and 34 of section 176,
(a)  a physician within the meaning of the Medical Act (chapter M-9), including a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine;
(b)  a person who is entitled under the Professional Code (chapter C-26) to practise the profession of physiotherapy or occupational therapy, including a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise that profession;
(c)  a nurse who is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to practise that profession; or
(d)  a podiatrist within the meaning of the Podiatry Act (chapter P-12), including a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of podiatry or chiropody; or
(2)  in respect of any other supply, a person described in any of subparagraphs a to c of paragraph 1.
1991, c. 67, s. 175; 1997, c. 85, s. 513; 2003, c. 2, s. 323; 2015, c. 21, s. 659; 2021, c. 14, s. 226.
175. For the purposes of this division, “specified professional” means
(1)  a physician within the meaning of the Medical Act (chapter M-9) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine;
(2)  a person who is entitled under the Professional Code (chapter C-26) to practise the profession of physiotherapy or occupational therapy and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise that profession; or
(3)  a nurse who is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to practise that profession.
1991, c. 67, s. 175; 1997, c. 85, s. 513; 2003, c. 2, s. 323; 2015, c. 21, s. 659.
175. For the purposes of this division, “medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine.
1991, c. 67, s. 175; 1997, c. 85, s. 513; 2003, c. 2, s. 323.
175. For the purposes of this division, “medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) and includes a person who is entitled under the laws of another province, the Northwest Territories or the Yukon Territory to practise the profession of medicine.
1991, c. 67, s. 175; 1997, c. 85, s. 513.
175. For the purposes of this division, “physician” has the meaning assigned by the Medical Act (chapter M-9) and includes a person who is entitled under the laws of another province, the Northwest Territories or the Yukon Territory to practise the profession of medicine.
1991, c. 67, s. 175.
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