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T-0.1 - Act respecting the Québec sales tax

Section 191.10
Disposition versions

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191.10. A supply of an advisory, consulting or professional service made to a person not resident in Québec is a zero-rated supply, except a supply of
(1)  a service rendered to an individual in connection with criminal, civil or administrative litigation in Québec, other than a service rendered before the commencement of such litigation;
(2)  a service in respect of an immovable situated in Québec;
(3)  a service in respect of corporeal movable property that is situated in Québec at the time the service is performed; or
(4)  a service of acting as a mandatary of the person or of arranging for, procuring or soliciting orders for supplies by or to the person.
1994, c. 22, s. 455; 1997, c. 85, s. 526.
191.10. A supply of an advisory, consulting or professional service made to a person not resident in Québec is a zero-rated supply, except a supply of
(1)  a service rendered to an individual in connection with criminal, civil or administrative litigation in Québec, other than a service rendered before the commencement of such litigation;
(2)  a service in respect of an immovable situated in Québec;
(3)  a service in respect of corporeal movable property that is situated in Québec at the time the service is performed; or
(4)  a service of acting as a mandatary of the person.
1994, c. 22, s. 455.
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