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T-0.1 - Act respecting the Québec sales tax

Section 183
Disposition versions

Full text
183. A supply made to a person not resident in Québec of a service of acting as a mandatary of the person or of arranging for, procuring or soliciting orders for supplies by or to the person is a zero-rated supply, to the extent that the service is in respect of
(1)  a supply to the person that is provided for in this division;
(2)  a supply made outside Québec by or to the person;
(3)  (paragraph repealed).
1991, c. 67, s. 183; 1997, c. 85, s. 519; 2021, c. 14, s. 227; 2021, c. 18, s. 181.
183. A supply made to a person not resident in Québec of a service of acting as a mandatary of the person or of arranging for, procuring or soliciting orders for supplies by or to the person is a zero-rated supply, to the extent that the service is in respect of
(1)  a supply to the person that is provided for in this division;
(2)  a supply made outside Québec by or to the person; or
(3)  a supply described in any of paragraphs 4 to 6 of section 23 that is made in Québec by the person, if the person is referred to in that paragraph.
1991, c. 67, s. 183; 1997, c. 85, s. 519; 2021, c. 14, s. 227.
183. A supply made to a person not resident in Québec of a service of acting as a mandatary of the person or of arranging for, procuring or soliciting orders for supplies by or to the person is a zero-rated supply, to the extent that the service is in respect of
(1)  a supply to the person that is provided for in this division; or
(2)  a supply made outside Québec by or to the person.
1991, c. 67, s. 183; 1997, c. 85, s. 519.
183. A supply made to a person not resident in Québec of a service of acting as a mandatary of that person is a zero-rated supply, to the extent that the service is in respect of
(1)  a supply to that person that is provided for in this division; or
(2)  a supply made outside Québec by or to that person.
1991, c. 67, s. 183.
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