T-0.1 - Act respecting the Québec sales tax

Section 119.1 Disposition versions

2015-10-21

119.1. A supply of a home care service that is rendered to an individual in the individual’s place of residence, whether the recipient of the supply is the individual or any other person, is exempt where

(1)  the supplier is a government;

(2)  the supplier is a municipality;

(3)  a government, municipality or organization administering a government or municipal program in respect of home care services pays an amount

(a)  to the supplier in respect of the supply, or

(b)  to any person for the purpose of the acquisition of the service; or

(4)  another supply of a home care service rendered to the individual is made in the circumstances described in paragraph 1, 2 or 3.

1994, c. 22, s. 421; 1995, c. 1, s. 272; 2015, c. 21, s. 646.

1999-04-01

119.1. A supply of a homemaker service that is rendered to an individual in the individual’s place of residence, whether the recipient of the supply is the individual or any other person, is exempt where

(1)  the supplier is a government;

(2)  the supplier is a municipality;

(3)  a government, municipality or organization administering a government or municipal program in respect of homemaker services pays an amount

(a)  to the supplier in respect of the supply, or

(b)  to any person for the purpose of the acquisition of the service; or

(4)  another supply of a homemaker service rendered to the individual is made in the circumstances described in paragraph 1, 2 or 3.

1994, c. 22, s. 421; 1995, c. 1, s. 272.

1994-06-17

119.1. A supply of a homemaker service that is rendered to an individual in the individual’s place of residence is exempt where the supply is made to any recipient by

(1)  a government;

(2)  a municipality; or

(3)  a person who receives an amount in respect of the supply paid by a government, municipality or organization administering a provincial or municipal program in respect of homemaker services.

1994, c. 22, s. 421.