T-0.1 - Act respecting the Québec sales tax

Section 119 Disposition versions

1997-12-19

119. (Repealed).

1991, c. 67, s. 119; 1997, c. 85, s. 482.

1992-07-01

119. A supply of a psychoanalytic service is exempt where made by a person who

(1)  has received the same training in the provision of psychoanalytic services from the same training institute as physicians who provide such services; and

(2)  is a member in good standing of the professional society in respect of the provision of psychoanalytic services in Canada that

(a)  sets and maintains the same standards of practice and conduct in respect of all members of the society, and

(b)  consists of at least 300 members in Canada of which at least two-thirds are physicians.

1991, c. 67, s. 119.