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T-0.1 - Act respecting the Québec sales tax

Section 185
Disposition versions

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185. A supply of a service made to a person not resident in Québec is a zero-rated supply, except a supply of
(1)  a service made to an individual who is in Québec at any time when the individual has contact with the supplier in relation to the supply;
(1.1)  a service that is rendered to an individual while that individual is in Québec;
(2)  an advisory, consulting or professional service;
(3)  a postal service;
(4)  a service in respect of an immovable situated in Québec;
(5)  a service in respect of corporeal movable property that is situated in Québec at the time the service is performed;
(6)  a service of acting as a mandatary of the person not resident in Québec, except a service of acting as a transfer agent in the case where the person is a corporation resident in Canada, or of arranging for, procuring or soliciting orders for supplies by or to the person;
(7)  a transportation service;
(8)  a telecommunication service.
1991, c. 67, s. 185; 1994, c. 22, s. 453; 1997, c. 85, s. 521; 2002, c. 9, s. 162.
185. A supply of a service made to a person not resident in Québec is a zero-rated supply, except a supply of
(1)  a service made to an individual who is in Québec at any time when the individual has contact with the supplier in relation to the supply;
(1.1)  a service that is rendered to an individual while that individual is in Québec;
(2)  an advisory, consulting or professional service;
(3)  a postal service;
(4)  a service in respect of an immovable situated in Québec;
(5)  a service in respect of corporeal movable property that is situated in Québec at the time the service is performed;
(6)  a service of acting as a mandatary of the person not resident in Québec or of arranging for, procuring or soliciting orders for supplies by or to the person;
(7)  a transportation service;
(8)  a telecommunication service.
1991, c. 67, s. 185; 1994, c. 22, s. 453; 1997, c. 85, s. 521.
185. A supply of a service made to a person not resident in Québec, other than an individual, or to an individual not resident in Québec who is outside Québec at all times when the individual has contact with the supplier in relation to the supply, is a zero-rated supply, except a supply of
(1)  a service that is primarily for consumption, use or enjoyment in Québec;
(2)  an advisory, consulting or professional service;
(3)  a postal service;
(4)  a service in respect of an immovable situated in Québec;
(5)  a service in respect of corporeal movable property that is situated in Québec at the time the service is performed;
(6)  a service of acting as a mandatary of the person not resident in Québec or the individual; or
(7)  a transportation service.
1991, c. 67, s. 185; 1994, c. 22, s. 453.
185. A supply of a service made to a particular person not resident in Québec, other than an individual, or to an individual not resident in Québec who is outside Québec throughout the time the service is performed is a zero-rated supply, except a supply of
(1)  a service, other than an advisory, consulting or professional service, that is primarily for the consumption, use or enjoyment in Québec of any person or that is a postal service, other than a supply of a service in respect of a postal or telecommunication service where the supply is made by a registrant who carries on the business of supplying postal or telecommunication services to a person not resident in Québec who is not a registrant and who carries on such a business;
(2)  a service in respect of an immovable situated in Québec;
(3)  a service in respect of corporeal movable property
(a)  that is to be delivered in Québec;
(b)  that is ordinarily situated in Québec where the particular person or the individual is not resident in Canada; or
(c)  that is situated in Québec where the particular person or the individual is not resident in Québec but is resident in Canada;
(4)  a service of acting as a mandatary of the individual not resident in Québec or the particular person; or
(5)  a transportation service.
1991, c. 67, s. 185.
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