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T-0.1 - Act respecting the Québec sales tax

Section 191
Disposition versions

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191. The following supplies, made to a person not resident in Québec who is not registered under Division I of Chapter VIII, are zero-rated supplies:
(1)  a supply of corporeal movable property or of a service performed in respect of corporeal movable property or an immovable where the property or service is acquired by the person for the purpose of fulfilling an obligation of the person under a warranty;
(2)  a supply of corporeal movable property where the supply is deemed, under section 327.1, to have been made following a transfer of possession of the property in performance of an obligation of the person under a warranty.
1991, c. 67, s. 191; 1994, c. 22, s. 454; 1995, c. 1, s. 278; 2001, c. 53, s. 308.
191. The following supplies, made to a person not resident in Québec who is not registered under Division I of Chapter VIII, are zero-rated supplies:
(1)  a supply of corporeal movable property or of a service performed in respect of corporeal movable property where the property or service is acquired by the person for the purpose of fulfilling an obligation of the person under a warranty;
(2)  a supply of corporeal movable property where the supply is deemed, under section 327.1, to have been made following a transfer of possession of the property in performance of an obligation of the person under a warranty.
1991, c. 67, s. 191; 1994, c. 22, s. 454; 1995, c. 1, s. 278.
191. A supply made to a person not resident in Québec who is not registered under Division I of Chapter VIII of corporeal movable property or of a service performed in respect of corporeal movable property is a zero-rated supply where the property or service is acquired by the person for the purpose of fulfilling an obligation of the person under a warranty.
1991, c. 67, s. 191; 1994, c. 22, s. 454.
191. A supply to a person not resident in Québec who is not registered under Division I of Chapter VIII of a service performed in respect of corporeal movable property pursuant to a warranty provided by the non-resident person is a zero-rated supply.
1991, c. 67, s. 191.
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