Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-1 - Retail Sales Tax Act
Section 20
Disposition versions
20. For the purposes of paragraphs z and aa of section 17, the categories of persons which the Minister may determine are those whose activities consist mainly of:
(a) rendering personal or professional services, or
(b) selling movable property they have not produced but to which they may have made certain changes before delivery to the consumer.
The determination provided for in the first paragraph shall be effected by publication of a notice in the Gazette officielle du Québec and shall have effect from the day of such publication.
