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T-0.1 - Act respecting the Québec sales tax

Section 174
Disposition versions

Full text
174. The following are zero-rated supplies:
(1)  a supply of any of the following drugs or substances, except where they are labelled or supplied for agricultural or veterinary use only:
(a)  a drug described in Schedules C and D to the Food and Drugs Act (R.S.C. 1985, c. F-27);
(b)  a drug that is set out on the list established under subsection 1 of section 29.1 of the Food and Drugs Act or that belongs to a class of drugs set out on that list, other than a drug or mixture of drugs that may, under that Act or the Food and Drug Regulations (C.R.C., c. 870) made under that Act, be sold to a consumer without a prescription;
(c)  a drug or other substance included in the schedule to Part G of the Food and Drug Regulations made under the Food and Drugs Act;
(d)  a drug that contains a substance included in the schedule to the Narcotic Control Regulations (C.R.C., c. 1041) made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19), other than a drug or mixture of drugs that may, pursuant to that Act or regulations made under that Act, be sold to a consumer with neither a prescription nor an exemption by the federal Minister of Health in respect of the sale;
(d.1)  a drug referred to in Schedule 1 to the Benzodiazepines and Other Targeted Substances Regulations made under the Controlled Drugs and Substances Act;
(e)  deslanoside, digitoxin, digoxin, epinephrine and its salts, erythrityl tetranitrate, isosorbide dinitrate, isosorbide-5-mononitrate, medical oxygen, naloxone and its salts, nitroglycerine, prenylamine or quinidine and its salts;
(f)  a drug the supply of which is authorized under the Food and Drug Regulations made under the Food and Drugs Act for use in an emergency treatment; and
(g)  plasma expander;
(2)  a supply of a drug when the drug is for human use and is dispensed
(a)  by a medical practitioner to an individual for the personal consumption or use of the individual or an individual related thereto; or
(b)  on the prescription of a medical practitioner or authorized individual for the personal consumption or use of the individual named in the prescription;
(3)  a supply of a service of dispensing a drug where the supply of the drug is provided for in this division;
(4)  a supply of human sperm;
(5)  a supply of an ovum, as defined in section 3 of the Assisted Human Reproduction Act (S.C. 2004, c. 2).
1991, c. 67, s. 174; 1994, c. 22, s. 446; 1997, c. 85, s. 511; 2001, c. 53, s. 303; 2009, c. 5, s. 610; 2009, c. 15, s. 497; 2015, c. 21, s. 658; 2019, c. 14, s. 542; 2021, c. 14, s. 225.
174. The following are zero-rated supplies:
(1)  a supply of any of the following drugs or substances, except where they are labelled or supplied for agricultural or veterinary use only:
(a)  a drug described in Schedules C and D to the Food and Drugs Act (R.S.C. 1985, c. F-27);
(b)  a drug that is set out on the list established under subsection 1 of section 29.1 of the Food and Drugs Act or that belongs to a class of drugs set out on that list, other than a drug or mixture of drugs that may, under that Act or the Food and Drug Regulations (C.R.C., c. 870) made under that Act, be sold to a consumer without a prescription;
(c)  a drug or other substance included in the schedule to Part G of the Food and Drug Regulations made under the Food and Drugs Act;
(d)  a drug that contains a substance included in the schedule to the Narcotic Control Regulations (C.R.C., c. 1041) made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19), other than a drug or mixture of drugs that may, pursuant to that Act or regulations made under that Act, be sold to a consumer with neither a prescription nor an exemption by the federal Minister of Health in respect of the sale;
(d.1)  a drug referred to in Schedule 1 to the Benzodiazepines and Other Targeted Substances Regulations made under the Controlled Drugs and Substances Act;
(e)  deslanoside, digitoxin, digoxin, epinephrine and its salts, erythrityl tetranitrate, isosorbide dinitrate, isosorbide-5-mononitrate, medical oxygen, naloxone and its salts, nitroglycerine, prenylamine or quinidine and its salts;
(f)  a drug the supply of which is authorized under the Food and Drug Regulations made under the Food and Drugs Act for use in an emergency treatment; and
(g)  plasma expander;
(2)  a supply of a drug when the drug is for human use and is dispensed
(a)  by a medical practitioner to an individual for the personal consumption or use of the individual or an individual related thereto; or
(b)  on the prescription of a medical practitioner or authorized individual for the personal consumption or use of the individual named in the prescription;
(3)  a supply of a service of dispensing a drug where the supply of the drug is provided for in this division;
(4)  a supply of human sperm.
1991, c. 67, s. 174; 1994, c. 22, s. 446; 1997, c. 85, s. 511; 2001, c. 53, s. 303; 2009, c. 5, s. 610; 2009, c. 15, s. 497; 2015, c. 21, s. 658; 2019, c. 14, s. 542.
174. The following are zero-rated supplies:
(1)  a supply of any of the following drugs or substances, except where they are labelled or supplied for agricultural or veterinary use only:
(a)  a drug described in Schedules C and D to the Food and Drugs Act (R.S.C. 1985, c. F-27);
(b)  a drug that is set out on the list established under subsection 1 of section 29.1 of the Food and Drugs Act or that belongs to a class of drugs set out on that list, other than a drug or mixture of drugs that may, under that Act or the Food and Drug Regulations (C.R.C., c. 870) made under that Act, be sold to a consumer without a prescription;
(c)  a drug or other substance included in the schedule to Part G of the Food and Drug Regulations made under the Food and Drugs Act;
(d)  a drug that contains a substance included in the schedule to the Narcotic Control Regulations (C.R.C., c. 1041) made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19), other than a drug or mixture of drugs that may, pursuant to that Act or regulations made under that Act, be sold to a consumer with neither a prescription nor an exemption by the federal Minister of Health in respect of the sale;
(d.1)  a drug referred to in Schedule 1 to the Benzodiazepines and Other Targeted Substances Regulations made under the Controlled Drugs and Substances Act;
(e)  deslanoside, digitoxin, digoxin, isosorbide dinitrate, epinephrine and its salts, nitroglycerine, medical oxygen, prenylamine, quinidine and its salts, erythrityl tetranitrate or isosorbide-5-mononitrate;
(f)  a drug the supply of which is authorized under the Food and Drug Regulations made under the Food and Drugs Act for use in an emergency treatment; and
(g)  plasma expander;
(2)  a supply of a drug when the drug is for human use and is dispensed
(a)  by a medical practitioner to an individual for the personal consumption or use of the individual or an individual related thereto; or
(b)  on the prescription of a medical practitioner or authorized individual for the personal consumption or use of the individual named in the prescription;
(3)  a supply of a service of dispensing a drug where the supply of the drug is provided for in this division;
(4)  a supply of human sperm.
1991, c. 67, s. 174; 1994, c. 22, s. 446; 1997, c. 85, s. 511; 2001, c. 53, s. 303; 2009, c. 5, s. 610; 2009, c. 15, s. 497; 2015, c. 21, s. 658.
174. The following are zero-rated supplies:
(1)  a supply of any of the following drugs or substances, except where they are labelled or supplied for agricultural or veterinary use only:
(a)  a drug described in Schedules C and D to the Food and Drugs Act (R.S.C. 1985, c. F-27);
(b)  a drug described in Schedule F to the Food and Drug Regulations (C.R.C., c. 870) made under the Food and Drugs Act, other than a drug or mixture of drugs that may, pursuant to that Act or those regulations, be sold to a consumer with neither a prescription nor a written order signed by the Director (as defined in those regulations);
(c)  a drug or other substance included in the schedule to Part G of the Food and Drug Regulations made under the Food and Drugs Act;
(d)  a drug that contains a substance included in the schedule to the Narcotic Control Regulations (C.R.C., c. 1041) made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19), other than a drug or mixture of drugs that may, pursuant to that Act or regulations made under that Act, be sold to a consumer with neither a prescription nor an exemption by the federal Minister of Health in respect of the sale;
(d.1)  a drug referred to in Schedule 1 to the Benzodiazepines and Other Targeted Substances Regulations made under the Controlled Drugs and Substances Act;
(e)  Deslanoside, Digitoxin, Digoxin, Isosorbide dinitrate, Epinephrine and its salts, Nitroglycerine, Medical oxygen, Prenylamine, Quinidine and its salts or Erythrityl tetranitrate;
(f)  a drug the supply of which is authorized under the Food and Drug Regulations made under the Food and Drugs Act for use in an emergency treatment; and
(g)  plasma expander;
(2)  a supply of a drug when the drug is for human use and is dispensed
(a)  by a medical practitioner to an individual for the personal consumption or use of the individual or an individual related thereto; or
(b)  on the prescription of a medical practitioner or authorized individual for the personal consumption or use of the individual named in the prescription;
(3)  a supply of a service of dispensing a drug where the supply of the drug is provided for in this division;
(4)  a supply of human sperm.
1991, c. 67, s. 174; 1994, c. 22, s. 446; 1997, c. 85, s. 511; 2001, c. 53, s. 303; 2009, c. 5, s. 610; 2009, c. 15, s. 497.
174. The following are zero-rated supplies:
(1)  a supply of any of the following drugs or substances, except where they are labelled or supplied for agricultural or veterinary use only:
(a)  a drug described in Schedules C and D to the Food and Drugs Act (Revised Statutes of Canada, 1985, chapter F-27);
(b)  a drug described in Schedule F to the Food and Drug Regulations made under the Food and Drugs Act, other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to that Act or those regulations;
(c)  a drug or other substance included in the schedule to Part G of the Food and Drug Regulations made under the Food and Drugs Act;
(d)  a drug that contains a substance included in the schedule to the Narcotic Control Regulations made under the Controlled Drugs and Substances Act (Statutes of Canada, 1996, chapter 19), other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to that Act or regulations made under that Act; and
(d.1)  a drug referred to in Schedule 1 to the Benzodiazepines and Other Targeted Substances Regulations made under the Controlled Drugs and Substances Act;
(e)  Deslanoside, Digitoxin, Digoxin, Isosorbide dinitrate, Epinephrine and its salts, Nitroglycerine, Medical oxygen, Prenylamine, Quinidine and its salts or Erythrityl tetranitrate;
(f)  a drug the supply of which is authorized under the Food and Drug Regulations made under the Food and Drugs Act for use in an emergency treatment;
(g)  plasma expander;
(2)  a supply of a drug when the drug is for human use and is dispensed
(a)  by a medical practitioner to an individual for the personal consumption or use of the individual or an individual related thereto; or
(b)  on the prescription of a medical practitioner for the personal consumption or use of the individual named in the prescription;
(3)  a supply of a service of dispensing a drug where the supply of the drug is provided for in this division;
(4)  a supply of human sperm.
1991, c. 67, s. 174; 1994, c. 22, s. 446; 1997, c. 85, s. 511; 2001, c. 53, s. 303; 2009, c. 5, s. 610.
174. The following are zero-rated supplies:
(1)  a supply of any of the following drugs, except where they are labelled or supplied for agricultural or veterinary use only:
(a)  a drug described in Schedules C and D to the Food and Drugs Act (Revised Statutes of Canada, 1985, chapter F-27);
(b)  a drug described in Schedule F to the Food and Drug Regulations made under the Food and Drugs Act, other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to that Act or those regulations;
(c)  a drug or other substance included in the schedule to Part G of the Food and Drug Regulations made under the Food and Drugs Act;
(d)  a drug that contains a substance included in the schedule to the Narcotic Control Regulations made under the Controlled Drugs and Substances Act (Statutes of Canada, 1996, chapter 19), other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to that Act or regulations made under that Act; and
(e)  Deslanoside, Digitoxin, Digoxin, Isosorbide dinitrate, Epinephrine and its salts, Nitroglycerine, Medical oxygen, Prenylamine, Quinidine and its salts or Erythrityl tetranitrate;
(f)  a drug the supply of which is authorized under the Food and Drug Regulations made under the Food and Drugs Act for use in an emergency treatment;
(2)  a supply of a drug when the drug is for human use and is dispensed
(a)  by a medical practitioner to an individual for the personal consumption or use of the individual or an individual related thereto; or
(b)  on the prescription of a medical practitioner for the personal consumption or use of the individual named in the prescription;
(3)  a supply of a service of dispensing a drug where the supply of the drug is provided for in this division;
(4)  a supply of human sperm.
1991, c. 67, s. 174; 1994, c. 22, s. 446; 1997, c. 85, s. 511; 2001, c. 53, s. 303.
174. The following are zero-rated supplies:
(1)  a supply of any of the following drugs, except where they are labelled or supplied for agricultural or veterinary use only:
(a)  a drug described in Schedules C and D to the Food and Drugs Act (Revised Statutes of Canada, 1985, chapter F-27);
(b)  a drug described in Schedule F to the Food and Drug Regulations made under the Food and Drugs Act, other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to that Act or those regulations;
(c)  a drug or other substance included in Schedule G to the Food and Drugs Act;
(d)  a drug that contains a substance included in the schedule to the Narcotic Control Act (Revised Statutes of Canada, 1985, chapter N-1), other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to that Act or regulations made under that Act; and
(e)  Deslanoside, Digitoxin, Digoxin, Isosorbide dinitrate, Epinephrine and its salts, Nitroglycerine, Medical oxygen, Prenylamine, Quinidine and its salts or Erythrityl tetranitrate;
(f)  a drug the supply of which is authorized under the Food and Drug Regulations made under the Food and Drugs Act for use in an emergency treatment;
(2)  a supply of a drug when the drug is for human use and is dispensed
(a)  by a medical practitioner to an individual for the personal consumption or use of the individual or an individual related thereto; or
(b)  on the prescription of a medical practitioner for the personal consumption or use of the individual named in the prescription;
(3)  a supply of a service of dispensing a drug where the supply of the drug is provided for in this division;
(4)  a supply of human sperm.
1991, c. 67, s. 174; 1994, c. 22, s. 446; 1997, c. 85, s. 511.
174. The following are zero-rated supplies:
(1)  a supply of any of the following drugs, except where they are labelled or supplied for agricultural or veterinary use only:
(a)  a drug described in Schedules C and D to the Food and Drugs Act (Revised Statutes of Canada, 1985, chapter F-27);
(b)  a drug described in Schedule F to the Food and Drug Regulations made under the Food and Drugs Act, other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to that Act or those regulations;
(c)  a drug or other substance included in Schedule G to the Food and Drugs Act;
(d)  a drug that contains a substance included in the schedule to the Narcotic Control Act (Revised Statutes of Canada, 1985, chapter N-1), other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to that Act or regulations made under that Act; and
(e)  Deslanoside, Digitoxin, Digoxin, Isosorbide dinitrate, Epinephrine and its salts, Nitroglycerine, Medical oxygen, Prenylamine, Quinidine and its salts or Erythrityl tetranitrate;
(f)  a drug the supply of which is authorized under the Food and Drug Regulations made under the Food and Drugs Act for use in an emergency treatment;
(2)  a supply of a drug when the drug is for human use and is dispensed
(a)  by a practitioner to an individual for the personal consumption or use of the individual or an individual related thereto; or
(b)  on the prescription of a practitioner for the personal consumption or use of the individual named in the prescription;
(3)  a supply of a service of dispensing a drug where the supply of the drug is provided for in this division;
(4)  a supply of human sperm.
1991, c. 67, s. 174; 1994, c. 22, s. 446.
174. The following are zero-rated supplies:
(1)  a supply of any of the following drugs, except where they are labelled or supplied for agricultural or veterinary use only:
(a)  a drug described in Schedule D to the Food and Drugs Act (Revised Statutes of Canada, 1985, chapter F-27);
(b)  a drug described in Schedule F to the Food and Drug Regulations made under the Food and Drugs Act, other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to that Act or those regulations;
(c)  a drug or other substance included in Schedule G to the Food and Drugs Act;
(d)  a drug that contains a substance included in the schedule to the Narcotic Control Act (Revised Statutes of Canada, 1985, chapter N-1), other than a drug or mixture of drugs that may be sold to a consumer without a prescription pursuant to that Act or regulations made under that Act; and
(e)  Deslanoside, Digitoxin, Digoxin, Isosorbide dinitrate, Epinephrine and its salts, Nitroglycerine, Medical oxygen, Prenylamine, Quinidine and its salts or Erythrityl tetranitrate;
(2)  a supply of a drug when the drug is for human use and is dispensed
(a)  by a practitioner to an individual for the personal consumption or use of the individual or an individual related thereto; or
(b)  on the prescription of a practitioner for the personal consumption or use of the individual named in the prescription;
(3)  a supply of a service of dispensing a drug where the supply of the drug is provided for in this division.
1991, c. 67, s. 174.
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