Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-3 - Taxation Act
Section 1079.8.25
Disposition versions
1079.8.25. (Repealed).
2015, c. 8, s. 89; I.N. 2017-11-01; 2021, c. 152021, c. 15, s. 21.
1079.8.25. In this Title,
“client” means a person, other than a public body, that has an establishment in Québec and carries on a business in Québec;
“person” includes a partnership;
“personnel placement agency” means a person that has an establishment in Québec and carries on a business in Québec whose activities consist in offering personnel placement services or temporary help services;
“personnel placement or temporary help contract” means a contract entered into between a personnel placement agency and a client for the provision of personnel placement services or temporary help services that consist in providing workers needed to meet the temporary workforce needs of the client, another person or a public body in the course of carrying on their business or their activities, as applicable;
“public body” means a person or body referred to in any of sections 4 to 7 of the Act respecting contracting by public bodies (chapter C-65.1), a municipality, a metropolitan community, a mixed enterprise company governed by the Act respecting mixed enterprise companies in the municipal sector (chapter S-25.01) or a public transit authority.
1079.8.25. In this Title,
“client” means a person, other than a public body, that has an establishment in Québec and carries on a business in Québec;
“person” includes a partnership;
“personnel placement agency” means a person that has an establishment in Québec and carries on a business in Québec whose activities consist in offering personnel placement services or temporary help services;
“personnel placement or temporary help contract” means a contract entered into between a personnel placement agency and a client for the provision of personnel placement services or temporary help services that consist in providing workers needed to meet the temporary workforce needs of the client, another person or a public body in the course of carrying on their business or their activities, as applicable;
“public body” means a person or body referred to in any of sections 4 to 7.1 of the Act respecting contracting by public bodies (chapter C-65.1), a municipality, a metropolitan community, a mixed enterprise company governed by the Act respecting mixed enterprise companies in the municipal sector (chapter S-25.01) or a public transit authority.
