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T-0.1 - Act respecting the Québec sales tax

Section 191.9
Disposition versions

Full text
191.9. A supply of a postal service is a zero-rated supply where the supply is made, by a registrant who carries on the business of supplying postal services, to a person not resident in Québec who is not a registrant and who carries on such a business.
1994, c. 22, s. 455; 1997, c. 85, s. 524.
191.9. A supply of a service in respect of a postal or telecommunication service is a zero-rated supply where the supply is made by a registrant who carries on the business of supplying postal or telecommunication services to a person not resident in Québec who is not a registrant and who carries on such a business.
1994, c. 22, s. 455.
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