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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 22.30r11
Disposition versions

Full text
22.30R11. A supply made in Canada of a service provided by telephone and accessed by calling a number beginning with the digits 1-900 or containing the local telephone prefix 976 is a prescribed supply if the telephone call originates in Québec.
O.C. 1470-2002, s. 2; O.C. 701-2013, s. 5.
22.30R11. A supply of a service provided by telephone and accessed by calling a number beginning with the digits 1-900 or 1-976 is a prescribed supply where the telephone call originates in Québec.
O.C. 1470-2002, s. 2.
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