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T-0.1 - Act respecting the Québec sales tax

Section 108
Disposition versions

Full text
108. In this division,
“cosmetic service supply” means a supply of property or a service that is made for cosmetic purposes and not for medical or reconstructive purposes;
“health care institution” means
(1)  a centre operated by an institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or any other institution operated for the purpose of providing such care;
(1.1)  a centre referred to in paragraph 1 that is primarily for persons with mental health problems, or any other institution primarily for persons with mental health problems;
(2)  a facility, or part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
(a)  nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care, other than domestic services of an ordinary household nature, according to the individual requirements of the residents,
(b)  assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
(c)  meals and accommodation;
“home care service” means a household or personal care service, such as bathing, feeding, assistance with dressing or medication, cleaning, laundering, meal preparation and child care, if the service is rendered to an individual who, due to age, infirmity or disability, requires assistance;
“institutional health care service” means any of the following when provided in a health care institution:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service or property included in any of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the institution in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the institution otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the institution;
“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) or a dentist within the meaning of the Dental Act (chapter D-3) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine or dentistry;
“practitioner” means a person who practices the profession of acupuncture, audiology, chiropody, chiropractic, dietetics, midwifery, naturopathy as a naturopathic doctor, occupational therapy, optometry, osteopathy, physiotherapy, podiatry, psychology or speech-language pathology in Québec and who
(1)  where the person is required to be licensed or otherwise authorized to practise that profession in Québec, is so licensed or otherwise authorized;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories, the Yukon Territory or Nunavut;
(3)  (paragraph repealed);
“qualifying health care supply” means a supply of a property or service that is made for the purpose of
(1)  maintaining health;
(2)  preventing disease;
(3)  treating, relieving or remediating an injury, illness, disorder or disability;
(4)  assisting (otherwise than financially) an individual in coping with an injury, illness, disorder or disability; or
(5)  providing palliative health care.
1991, c. 67, s. 108; 1992, c. 21, s. 373, s. 375; 1994, c. 22, s. 420; 1995, c. 1, s. 270; 1994, c. 23, s. 23; 1995, c. 63, s. 344; 1997, c. 85, s. 477; 2001, c. 53, s. 293; 2003, c. 2, s. 316; 2005, c. 1, s. 351; 2009, c. 5, s. 604; 2011, c. 6, s. 240; 2015, c. 21, s. 642; 2015, c. 24, s. 169.
108. In this division,
“cosmetic service supply” means a supply of property or a service that is made for cosmetic purposes and not for medical or reconstructive purposes;
“health care institution” means
(1)  a centre operated by an institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or any other institution operated for the purpose of providing such care;
(1.1)  a centre referred to in paragraph 1 that is primarily for persons with mental health problems, or any other institution primarily for persons with mental health problems;
(2)  a facility, or part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
(a)  nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care, other than domestic services of an ordinary household nature, according to the individual requirements of the residents,
(b)  assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
(c)  meals and accommodation;
“home care service” means a household or personal care service, such as bathing, feeding, assistance with dressing or medication, cleaning, laundering, meal preparation and child care, if the service is rendered to an individual who, due to age, infirmity or disability, requires assistance;
“institutional health care service” means any of the following when provided in a health care institution:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service or property included in any of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the institution in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the institution otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the institution;
“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) or a dentist within the meaning of the Dental Act (chapter D-3) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine or dentistry;
“practitioner” means a person who practices the profession of audiology, chiropody, chiropractic, dietetics, midwifery, occupational therapy, optometry, osteopathy, physiotherapy, podiatry, psychology or speech-language pathology in Québec and who
(1)  where the person is required to be licensed or otherwise authorized to practise that profession in Québec, is so licensed or otherwise authorized;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories, the Yukon Territory or Nunavut;
(3)  (paragraph repealed);
“qualifying health care supply” means a supply of a property or service that is made for the purpose of
(1)  maintaining health;
(2)  preventing disease;
(3)  treating, relieving or remediating an injury, illness, disorder or disability;
(4)  assisting (otherwise than financially) an individual in coping with an injury, illness, disorder or disability; or
(5)  providing palliative health care.
1991, c. 67, s. 108; 1992, c. 21, s. 373, s. 375; 1994, c. 22, s. 420; 1995, c. 1, s. 270; 1994, c. 23, s. 23; 1995, c. 63, s. 344; 1997, c. 85, s. 477; 2001, c. 53, s. 293; 2003, c. 2, s. 316; 2005, c. 1, s. 351; 2009, c. 5, s. 604; 2011, c. 6, s. 240; 2015, c. 21, s. 642.
108. In this division,
“cosmetic service supply” means a supply of property or a service that is made for cosmetic purposes and not for medical or reconstructive purposes;
“health care institution” means
(1)  a centre operated by an institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or any other institution operated for the purpose of providing such care;
(1.1)  a centre referred to in paragraph 1 that is primarily for persons with mental health problems, or any other institution primarily for persons with mental health problems;
(2)  a facility, or part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
(a)  nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care, other than domestic services of an ordinary household nature, according to the individual requirements of the residents,
(b)  assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
(c)  meals and accommodation;
“homemaker service” means a household or personal service, such as cleaning, laundering, meal preparation and child care, that is rendered to an individual who, due to age, infirmity or disability, requires assistance;
“institutional health care service” means any of the following when provided in a health care institution:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service or property included in any of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the institution in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the institution otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the institution;
“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) or a dentist within the meaning of the Dental Act (chapter D-3) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine or dentistry;
“practitioner” means a person who practices the profession of audiology, chiropody, chiropractic, dietetics, midwifery, occupational therapy, optometry, osteopathy, physiotherapy, podiatry, psychology or speech-language pathology in Québec and who
(1)  where the person is required to be licensed or otherwise authorized to practise that profession in Québec, is so licensed or otherwise authorized;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories, the Yukon Territory or Nunavut;
(3)  (paragraph repealed).
1991, c. 67, s. 108; 1992, c. 21, s. 373, s. 375; 1994, c. 22, s. 420; 1995, c. 1, s. 270; 1994, c. 23, s. 23; 1995, c. 63, s. 344; 1997, c. 85, s. 477; 2001, c. 53, s. 293; 2003, c. 2, s. 316; 2005, c. 1, s. 351; 2009, c. 5, s. 604; 2011, c. 6, s. 240.
108. In this division,
“health care institution” means
(1)  a centre operated by an institution, within the meaning of the Act respecting health services and social services (chapter S‐4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or any other institution operated for the purpose of providing such care;
(1.1)  a centre referred to in paragraph 1 that is primarily for persons with mental health problems, or any other institution primarily for persons with mental health problems;
(2)  a facility, or part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
(a)  nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care, other than domestic services of an ordinary household nature, according to the individual requirements of the residents,
(b)  assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
(c)  meals and accommodation;
“homemaker service” means a household or personal service, such as cleaning, laundering, meal preparation and child care, that is rendered to an individual who, due to age, infirmity or disability, requires assistance;
“institutional health care service” means any of the following when provided in a health care institution:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service or property included in any of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the institution in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the institution otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the institution;
“medical practitioner” means a physician within the meaning of the Medical Act (chapter M‐9) or a dentist within the meaning of the Dental Act (chapter D‐3) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine or dentistry;
“practitioner” means a person who practices the profession of audiology, chiropody, chiropractic, dietetics, midwifery, occupational therapy, optometry, osteopathy, physiotherapy, podiatry, psychology or speech-language pathology in Québec and who
(1)  where the person is required to be licensed or otherwise authorized to practise that profession in Québec, is so licensed or otherwise authorized;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories, the Yukon Territory or Nunavut;
(3)  (paragraph repealed).
1991, c. 67, s. 108; 1992, c. 21, s. 373, s. 375; 1994, c. 22, s. 420; 1995, c. 1, s. 270; 1994, c. 23, s. 23; 1995, c. 63, s. 344; 1997, c. 85, s. 477; 2001, c. 53, s. 293; 2003, c. 2, s. 316; 2005, c. 1, s. 351; 2009, c. 5, s. 604.
108. In this division,
“health care institution” means
(1)  a centre operated by an institution, within the meaning of the Act respecting health services and social services (chapter S‐4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or any other institution operated for the purpose of providing such care;
(1.1)  a centre referred to in paragraph 1 that is primarily for persons with mental health problems, or any other institution primarily for persons with mental health problems;
(2)  a facility, or part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
(a)  nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care, other than domestic services of an ordinary household nature, according to the individual requirements of the residents,
(b)  assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
(c)  meals and accommodation;
“homemaker service” means a household or personal service, such as cleaning, laundering, meal preparation and child care, that is rendered to an individual who, due to age, infirmity or disability, requires assistance;
“institutional health care service” means any of the following when provided in a health care institution:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service or property included in any of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the institution in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the institution otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the institution;
“medical practitioner” means a physician within the meaning of the Medical Act (chapter M‐9) or a dentist within the meaning of the Dental Act (chapter D‐3) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine or dentistry;
“practitioner” means a person who practices the profession of audiology, chiropody, chiropractic, dietetics, occupational therapy, optometry, osteopathy, physiotherapy, podiatry or psychology in Québec and who
(1)  where the person is required to be licensed or otherwise authorized to practise that profession in Québec, is so licensed or otherwise authorized;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories, the Yukon Territory or Nunavut;
(3)  (paragraph repealed).
1991, c. 67, s. 108; 1992, c. 21, s. 373, s. 375; 1994, c. 22, s. 420; 1995, c. 1, s. 270; 1994, c. 23, s. 23; 1995, c. 63, s. 344; 1997, c. 85, s. 477; 2001, c. 53, s. 293; 2003, c. 2, s. 316; 2005, c. 1, s. 351.
108. In this division,
“health care institution” means
(1)  a centre operated by an institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or any other institution operated for the purpose of providing such care;
(1.1)  a centre referred to in paragraph 1 that is primarily for the mentally deficient, or any other institution primarily for the mentally deficient;
(2)  a facility, or part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
(a)  nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care, other than domestic services of an ordinary household nature, according to the individual requirements of the residents,
(b)  assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
(c)  meals and accommodation;
“homemaker service” means a household or personal service, such as cleaning, laundering, meal preparation and child care, that is rendered to an individual who, due to age, infirmity or disability, requires assistance;
“institutional health care service” means any of the following when provided in a health care institution:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service or property included in any of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the institution in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the institution otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the institution;
“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) or a dentist within the meaning of the Dental Act (chapter D-3) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine or dentistry;
“practitioner” means a person who practices the profession of audiology, chiropody, chiropractic, dietetics, occupational therapy, optometry, osteopathy, physiotherapy, podiatry or psychology in Québec and who
(1)  where the person is required to be licensed or otherwise authorized to practise that profession in Québec, is so licensed or otherwise authorized;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories, the Yukon Territory or Nunavut;
(3)  (paragraph repealed).
1991, c. 67, s. 108; 1992, c. 21, s. 373, s. 375; 1994, c. 22, s. 420; 1995, c. 1, s. 270; 1994, c. 23, s. 23; 1995, c. 63, s. 344; 1997, c. 85, s. 477; 2001, c. 53, s. 293; 2003, c. 2, s. 316.
108. In this division,
“health care institution” means
(1)  a centre operated by an institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or any other institution operated for the purpose of providing such care;
(1.1)  a centre referred to in paragraph 1 that is primarily for the mentally deficient, or any other institution primarily for the mentally deficient;
(2)  a facility, or part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
(a)  nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care, other than domestic services of an ordinary household nature, according to the individual requirements of the residents,
(b)  assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
(c)  meals and accommodation;
“homemaker service” means a household or personal service, such as cleaning, laundering, meal preparation and child care, that is rendered to an individual who, due to age, infirmity or disability, requires assistance;
“institutional health care service” means any of the following when provided in a health care institution:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service or property included in any of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the institution in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the institution otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the institution;
“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) or a dentist within the meaning of the Dental Act (chapter D-3) and includes a person who is entitled under the laws of another province, the Northwest Territories or the Yukon Territory to practise the profession of medicine or dentistry;
“practitioner” means a person who practices the profession of audiology, chiropody, chiropractic, dietetics, occupational therapy, optometry, osteopathy, physiotherapy, podiatry or psychology in Québec and who
(1)  where the person is required to be licensed or otherwise authorized to practise that profession in Québec, is so licensed or otherwise authorized;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories or the Yukon Territory;
(3)  (paragraph repealed).
1991, c. 67, s. 108; 1992, c. 21, s. 373, s. 375; 1994, c. 22, s. 420; 1995, c. 1, s. 270; 1994, c. 23, s. 23; 1995, c. 63, s. 344; 1997, c. 85, s. 477; 2001, c. 53, s. 293.
108. In this division,
“health care institution” means
(1)  a centre operated by an institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or any other institution operated for the purpose of providing such care;
(1.1)  a centre referred to in paragraph 1 that is primarily for the mentally deficient, or any other institution primarily for the mentally deficient;
(2)  a facility, or part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
(a)  nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care, other than domestic services of an ordinary household nature, according to the individual requirements of the residents,
(b)  assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
(c)  meals and accommodation;
“homemaker service” means a household or personal service, such as cleaning, laundering, meal preparation and child care, that is rendered to an individual who, due to age, infirmity or disability, requires assistance;
“institutional health care service” means any of the following when provided in a health care institution:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service or property included in any of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the institution in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the institution otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the institution;
“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) or a dentist within the meaning of the Dental Act (chapter D-3) and includes a person who is entitled under the laws of another province, the Northwest Territories or the Yukon Territory to practise the profession of medicine or dentistry;
“practitioner” means a person who practises the profession of audiology, chiropody, chiropractic, dietetics, occupational therapy, optometry, physiotherapy, podiatry or psychology in Québec and who
(1)  where the person is required to be licensed or otherwise authorized to practise that profession in Québec, is so licensed or otherwise authorized;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories or the Yukon Territory;
(3)  where the person practises the profession of psychology, is registered in the Canadian Register of Health Service Providers in Psychology.
1991, c. 67, s. 108; 1992, c. 21, s. 373, s. 375; 1994, c. 22, s. 420; 1995, c. 1, s. 270; 1994, c. 23, s. 23; 1995, c. 63, s. 344; 1997, c. 85, s. 477.
108. In this division,
“health care institution” means
(1)  a centre operated by an institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or any other institution operated for the purpose of providing such care;…
(1.1)  a centre referred to in paragraph 1 that is primarily for the mentally deficient, or any other institution primarily for the mentally deficient;
(2)  a facility, or part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
(a)  nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care, other than domestic services of an ordinary household nature, according to the individual requirements of the residents,
(b)  assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
(c)  meals and accommodation;
“homemaker service” means a household or personal service, such as cleaning, laundering, meal preparation and child care, that is rendered to an individual who, due to age, infirmity or disability, requires assistance;
“institutional health care service” means any of the following when provided in a health care institution:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service or property included in any of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the institution in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the institution otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the institution;
“physician” has the meaning assigned by the Medical Act (chapter M-9) and includes a dentist within the meaning of the Dental Act (chapter D-3);
“practitioner” means a person who practises the profession of audiology, chiropody, chiropractic, occupational therapy, optometry, speech-therapy, osteopathy, physiotherapy, podiatry or psychology in Québec and who
(1)  is licensed or otherwise authorized to practise that profession in Québec;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories or the Yukon Territory;
(3)  where the person practises the profession of psychology, is registered in the Canadian Register of Health Service Providers in Psychology.
1991, c. 67, s. 108; 1992, c. 21, s. 373, s. 375; 1994, c. 22, s. 420; 1995, c. 1, s. 270; 1994, c. 23, s. 23; 1995, c. 63, s. 344.
108. In this division,
“health care institution” means
(1)  a centre operated by an institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or such a centre primarily for the mentally deficient;
(2)  a facility, or part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
(a)  nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care, other than domestic services of an ordinary household nature, according to the individual requirements of the residents,
(b)  assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
(c)  meals and accommodation;
“homemaker service” means a household or personal service, such as cleaning, laundering, meal preparation and child care, that is rendered to an individual who, due to age, infirmity or disability, requires assistance;
“institutional health care service” means any of the following when provided in a health care institution:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service or property included in any of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the institution in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the institution otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the institution;
“physician” has the meaning assigned by the Medical Act (chapter M-9) and includes a dentist within the meaning of the Dental Act (chapter D-3);
“practitioner” means a person who practises the profession of audiology, chiropody, chiropractic, occupational therapy, optometry, speech-therapy, osteopathy, physiotherapy, podiatry or psychology in Québec and who
(1)  is licensed or otherwise authorized to practise that profession in Québec;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories or the Yukon Territory;
(3)  where the person practises the profession of psychology, is registered in the Canadian Register of Health Service Providers in Psychology.
1991, c. 67, s. 108; 1992, c. 21, s. 373, s. 375; 1994, c. 22, s. 420; 1995, c. 1, s. 270; 1994, c. 23, s. 23.
108. In this division,
“health care institution” means
(1)  a centre operated by an institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree and Inuit Native persons (chapter S-5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or such a centre primarily for the mentally deficient;
(2)  a facility, or part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
(a)  nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care, other than domestic services of an ordinary household nature, according to the individual requirements of the residents,
(b)  assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
(c)  meals and accommodation;
“homemaker service” means a household or personal service, such as cleaning, laundering, meal preparation and child care, that is rendered to an individual who, due to age, infirmity or disability, requires assistance;
“institutional health care service” means any of the following when provided in a health care institution:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service or property included in any of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the institution in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the institution otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the institution;
“physician” has the meaning assigned by the Medical Act (chapter M-9) and includes a dentist within the meaning of the Dental Act (chapter D-3);
“practitioner” means a person who practises the profession of audiology, chiropody, chiropractic, occupational therapy, optometry, speech-therapy, osteopathy, physiotherapy, podiatry or psychology in Québec and who
(1)  is licensed or otherwise authorized to practise that profession in Québec;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories or the Yukon Territory;
(3)  where the person practises the profession of psychology, is registered in the Canadian Register of Health Service Providers in Psychology.
1991, c. 67, s. 108; 1992, c. 21, s. 373, s. 375; 1994, c. 22, s. 420; 1995, c. 1, s. 270.
108. In this division,
“health care institution” means
(1)  a centre operated by an institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree and Inuit Native persons (chapter S-5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or such a centre primarily for the mentally deficient;
(2)  a facility, or part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with
(a)  nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care, other than domestic services of an ordinary household nature, according to the individual requirements of the residents,
(b)  assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
(c)  meals and accommodation;
“homemaker service” means a household or personal service, such as cleaning, laundering, meal preparation and child care, that is rendered to an individual who, due to age, infirmity or disability, requires assistance;
“institutional health care service” means any of the following when provided in a health care institution:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered in the institution in conjunction with the supply of a service or property included in one of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the institution in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the institution otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the institution;
“physician” has the meaning assigned by the Medical Act (chapter M-9) and includes a dentist within the meaning of the Dental Act (chapter D-3);
“practitioner” means a person who practises the profession of audiology, chiropody, chiropractic, occupational therapy, optometry, speech-therapy, osteopathy, physiotherapy, podiatry or psychology in Québec and who
(1)  is licensed or otherwise authorized to practise that profession in Québec;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories or the Yukon Territory;
(3)  where the person practises the profession of psychology, is registered in the Canadian Register of Health Service Providers in Psychology.
1991, c. 67, s. 108; 1992, c. 21, s. 373, s. 375; 1994, c. 22, s. 420.
108. In this division,
“health care institution” means
(1)  a centre operated by an institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree and Inuit Native persons (chapter S-5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or such a centre primarily for the mentally deficient;
(2)  an establishment, or part thereof, operated for the purpose of providing nursing home intermediate care service or residential care service, within the meaning of the Canada Health Act (Revised Statutes of Canada, 1985, chapter C-6), or comparable services for children;
“institutional health care service” means any of the following when provided in a health care institution:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered in the institution in conjunction with the supply of a service or property included in one of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the institution in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the institution otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the institution;
“physician” has the meaning assigned by the Medical Act (chapter M-9) and includes a dentist within the meaning of the Dental Act (chapter D-3);
“practitioner” means a person who practises the profession of audiology, chiropody, chiropractic, occupational therapy, optometry, speech-therapy, osteopathy, physiotherapy, podiatry or psychology in Québec and who
(1)  is licensed or otherwise authorized to practise that profession in Québec;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories or the Yukon Territory;
(3)  where the person practises the profession of psychology, is registered in the Canadian Register of Health Service Providers in Psychology.
1991, c. 67, s. 108; 1992, c. 21, s. 373, s. 375.
108. In this division,
“health care establishment” means
(1)  a centre operated by an establishment, within the meaning of the Act respecting health services and social services (chapter S-5), for the purpose of providing health or hospital care, acute or chronic care or rehabilitative care, or such a centre primarily for the mentally deficient;
(2)  an establishment, or part thereof, operated for the purpose of providing nursing home intermediate care service or residential care service, within the meaning of the Canada Health Act (Revised Statutes of Canada, 1985, chapter C-6), or comparable services for children;
“institutional health care service” means any of the following when provided in a health care establishment:
(1)  a laboratory, radiological or other diagnostic service;
(2)  a medication, biological substance or related preparation when administered in the establishment in conjunction with the supply of a service or property included in one of paragraphs 1 and 3 to 7;
(3)  the use of an operating room, case room or anaesthetic facilities, including necessary equipment or supplies;
(4)  medical or surgical equipment or supplies
(a)  used by the operator of the establishment in providing a service included in any of paragraphs 1 to 3 and 5 to 7, or
(b)  supplied to a patient or resident of the establishment otherwise than by way of sale;
(5)  the use of occupational therapy, physiotherapy or radiotherapy facilities;
(6)  lodging;
(7)  a meal other than one served in a restaurant, cafeteria or similar place where meals are served;
(8)  a service rendered by a person remunerated for that purpose by the operator of the establishment;
“physician” has the meaning assigned by the Medical Act (chapter M-9) and includes a dentist within the meaning of the Dental Act (chapter D-3);
“practitioner” means a person who practises the profession of audiology, chiropody, chiropractic, occupational therapy, optometry, speech-therapy, osteopathy, physiotherapy, podiatry or psychology in Québec and who
(1)  is licensed or otherwise authorized to practise that profession in Québec;
(2)  where the person is not required to be so licensed or otherwise authorized, has qualifications equivalent to those necessary to be licensed or otherwise authorized to practise in another province, the Northwest Territories or the Yukon Territory;
(3)  where the person practises the profession of psychology, is registered in the Canadian Register of Health Service Providers in Psychology.
1991, c. 67, s. 108.
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