191.10. A supply of an advisory, consulting or professional service made to a person not resident in Québec is a zero-rated supply, except a supply of(1) a service rendered to an individual in connection with criminal, civil or administrative litigation in Québec, other than a service rendered before the commencement of such litigation;
(2) a service in respect of an immovable situated in Québec;
(3) a service in respect of corporeal movable property that is situated in Québec at the time the service is performed; or
(4) 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.