T-0.1 - Act respecting the Québec sales tax

Section 198.7 Disposition versions

2021-12-10

198.7. The following are zero-rated supplies:

(1)  a supply of a face mask or respirator that is designed for human use and is authorized for medical use in Canada;

(2)  a supply of a face mask or respirator that meets N95, KN95 or equivalent certification requirements, is designed for human use and does not have an exhalation valve or vent;

(3)  a supply of

(a)  a face mask or respirator that

i.  is designed for human use,

ii.  is made of multiple layers of dense material, but may have a portion in front of the lips made of transparent and impermeable material that permits lip reading provided that there is a tight seal between the transparent material and the rest of the face mask or respirator,

iii.  is large enough to completely cover the nose, mouth and chin without gaping,

iv.  has ear loops, ties or straps for securing the face mask or respirator to the head,

v.  is for use in preventing the transmission of infectious agents such as respiratory viruses, and

vi.  does not have an exhalation valve or vent, or

(b)  a prescribed mask or respirator; and

(4)  a supply of

(a)  a face shield that is designed for human use, has a transparent and impermeable window or visor, covers the entire face and has a head strap or cap for holding it in place, but not including a supply of a face shield specifically designed or marketed for a use other than preventing the transmission of infectious agents such as respiratory viruses, or

(b)  a prescribed shield.

2021, c. 36, s. 190.