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T-0.1 - Act respecting the Québec sales tax
Section 191.9.1
Disposition versions
191.9.1. A supply of a telecommunication service where the supply is made, by a registrant who carries on the business of supplying telecommunication services, to a person not resident in Québec who is not a registrant and who carries on such a business, but not including a supply of a telecommunication service where the telecommunication is emitted and received in Québec, is a zero-rated supply.
