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T-0.1 - Act respecting the Québec sales tax
Section 184
Disposition versions
184. A supply made by a person to a recipient not resident in Québec of an emergency repair service, and of any corporeal movable property supplied in conjunction with the service, in respect of a conveyance or cargo container that is being used or transported by the person in the course of a business of transporting property or passengers, is a zero-rated supply.
184. A supply made by a person to a recipient not resident in Québec of an emergency repair service, and of any property supplied in conjunction with such a service, in respect of a cargo or conveyance container that is being used by the person in a business of transporting goods or passengers is a zero-rated supply.
