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T-0.1 - Act respecting the Québec sales tax

Section 116
Disposition versions

Full text
116. A supply, other than a zero-rated supply, of any property or service is exempt to the extent that the consideration for the supply is payable or reimbursed by the Gouvernement du Québec pursuant to the Health Insurance Act (chapter A-29) or the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) or by the government of another province, the Northwest Territories, the Yukon Territory or Nunavut under a health care plan established for the insured persons of that province or territory under an Act of the legislature of that province or territory.
1991, c. 67, s. 116; 1995, c. 1, s. 271; 1999, c. 89, s. 53; 2003, c. 2, s. 317.
116. A supply, other than a zero-rated supply, of any property or service is exempt to the extent that the consideration for the supply is payable or reimbursed by the Government of Québec pursuant to the Health Insurance Act (chapter A-29) or the Act respecting the Régie de l’assurance maladie du Québec (chapter R-5) or by the government of another province, the Northwest Territories or the Yukon Territory under a health care plan established for the insured persons of that province or territory under an Act of the legislature of that province or territory.
1991, c. 67, s. 116; 1995, c. 1, s. 271; 1999, c. 89, s. 53.
116. A supply, other than a zero-rated supply, of any property or service is exempt to the extent that the consideration for the supply is payable or reimbursed by the Government of Québec pursuant to the Health Insurance Act (chapter A-29) or the Act respecting the Régie de l’assurance-maladie du Québec (chapter R-5) or by the government of another province, the Northwest Territories or the Yukon Territory under a health care plan established for the insured persons of that province or territory under an Act of the legislature of that province or territory.
1991, c. 67, s. 116; 1995, c. 1, s. 271.
116. A supply of any property or service is exempt to the extent that the consideration for the supply is payable or reimbursed by the Gouvernement du Québec pursuant to the Health Insurance Act (chapter A-29) or the Act respecting the Régie de l’assurance-maladie du Québec (chapter R-5) or by the government of another province, the Northwest Territories or the Yukon Territory under a health care plan established for the insured persons of that province or territory under an Act of the Legislature of that province or territory.
1991, c. 67, s. 116.
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