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T-0.1 - Act respecting the Québec sales tax

Section 184
Disposition versions

Full text
184. A supply made by a person to a recipient not resident in Québec of an emergency repair service, and of any corporeal movable property supplied in conjunction with the service, in respect of a conveyance or cargo container that is being used or transported by the person in the course of a business of transporting property or passengers, is a zero-rated supply.
1991, c. 67, s. 184; 1997, c. 85, s. 519.
184. A supply made by a person to a recipient not resident in Québec of an emergency repair service, and of any property supplied in conjunction with such a service, in respect of a cargo or conveyance container that is being used by the person in a business of transporting goods or passengers is a zero-rated supply.
1991, c. 67, s. 184.
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