T-0.1 - Act respecting the Québec sales tax

Section 113 Disposition versions

2009-06-04

113. A supply of a nursing service rendered to an individual by a nurse or a nursing assistant is exempt if the service is rendered within a nurse-patient relationship.

1991, c. 67, s. 113; 1992, c. 21, s. 375; 1997, c. 85, s. 479; 2009, c. 15, s. 490.

1997-12-19

113. A supply of nursing services rendered by a nurse or a nursing assistant is exempt where

(1)  the service is rendered to an individual in a health care institution or in the individual’s place of residence;

(2)  the service is a private-duty nursing service; or

(3)  the supply is made to a public sector body.

1991, c. 67, s. 113; 1992, c. 21, s. 375; 1997, c. 85, s. 479.

1992-10-01

113. A supply of nursing services rendered by a registered nurse, a registered nursing assistant or by a licensed practical nurse is exempt where

(1)  the service is rendered to an individual in a health care institution or in the individual’s place of residence;

(2)  the service is a private-duty nursing service; or

(3)  the supply is made to a public sector body.

1991, c. 67, s. 113; 1992, c. 21, s. 375.

1992-07-01

113. A supply of nursing services rendered by a registered nurse, a registered nursing assistant or by a licensed practical nurse is exempt where

(1)  the service is rendered to an individual in a health care establishment or in the individual’s place of residence;

(2)  the service is a private-duty nursing service; or

(3)  the supply is made to a public sector body.

1991, c. 67, s. 113.