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T-0.1 - Act respecting the Québec sales tax

Section 114
Disposition versions

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114. A supply of an acupuncture, audiological, chiropodic, chiropractic, midwifery, naturopathic, occupational therapy, optometric, osteopathic, physiotherapy, podiatric, psychological or speech-language pathology service is exempt if the service is rendered to an individual by a practitioner of the service.
1991, c. 67, s. 114; 1997, c. 85, s. 480; 2001, c. 53, s. 295; 2009, c. 5, s. 605; 2009, c. 15, s. 491; 2015, c. 24, s. 170.
114. A supply of an audiological, chiropodic, chiropractic, midwifery, occupational therapy, optometric, osteopathic, physiotherapy, podiatric, psychological or speech-language pathology service is exempt if the service is rendered to an individual by a practitioner of the service.
1991, c. 67, s. 114; 1997, c. 85, s. 480; 2001, c. 53, s. 295; 2009, c. 5, s. 605; 2009, c. 15, s. 491.
114. A supply of an audiological, chiropodic, chiropractic, midwifery, occupational therapy, optometric, osteopathic, physiotherapy, podiatric, psychological or speech-language pathology service, when rendered to an individual, is exempt if the supply is made by a practitioner.
1991, c. 67, s. 114; 1997, c. 85, s. 480; 2001, c. 53, s. 295; 2009, c. 5, s. 605.
114. A supply of an audiological, chiropodic, chiropractic, occupational therapy, optometric, osteopathic, physiotherapy, podiatric or psychological service, when rendered to an individual, is exempt where the supply is made by a practitioner.
1991, c. 67, s. 114; 1997, c. 85, s. 480; 2001, c. 53, s. 295.
114. A supply of an audiological, chiropodic, chiropractic, occupational therapy, optometric, physiotherapy, podiatric or psychological service, when rendered to an individual, is exempt where the supply is made by a practitioner.
1991, c. 67, s. 114; 1997, c. 85, s. 480.
114. A supply of a audiological, chiropodic, chiropractic, occupational therapy, optometric, speech-therapy, osteopathic, physiotherapy, podiatric or psychological service, when rendered to an individual, is exempt where the supply is made by a practitioner.
1991, c. 67, s. 114.
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