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T-0.1 - Act respecting the Québec sales tax
Section 114.4
Disposition versions
114.4. A supply of a service is exempt if all or substantially all of the consideration for the supply is reasonably attributable to two or more particular services, each of which meets the following conditions:
(1) the particular service is rendered in the course of making the supply; and
(2) a supply of the particular service would be a supply referred to in any of sections 112 to 114.3, if the particular service were supplied separately.
