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T-0.1 - Act respecting the Québec sales tax

Section 137.1
Disposition versions

Full text
137.1. A supply of a service of providing care and supervision to a person with limited physical or mental capacity for self-supervision and self-care due to an infirmity or disability is an exempt supply if the service is rendered primarily at an establishment of the supplier.
2001, c. 53, s. 298.
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