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T-0.1 - Act respecting the Québec sales tax
Section 191.10.1
Disposition versions
191.10.1. A supply of a service of rendering to individuals technical or customer support by means of telecommunications if the supply is made to a person not resident in Québec that is not registered under Division I of Chapter VIII and is not a consumer of the service is a zero-rated supply, but not including a supply of
(1) an advisory, consulting or professional service; or
(2) a service of acting as a mandatary of the person or of arranging for, procuring or soliciting orders for supplies by or to the person.
