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T-0.1 - Act respecting the Québec sales tax
Section 180.2
Disposition versions
180.2. (Repealed).
180.2. A supply of a pilotage service made to a person not resident in Québec who is not registered under Division I of Chapter VIII at the time the supply is made is a zero-rated supply where
(1) the person carries on the business of transporting property or passengers by ship to and from places located outside Québec; and
(2) the pilotage service is acquired by the person for consumption or use in the course of such transportation.
