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T-0.1 - Act respecting the Québec sales tax

Section 180.2
Disposition versions

Full text
180.2. (Repealed).
1995, c. 1, s. 277; 2012, c. 8, s. 268.
180.2. A supply of a pilotage service made to a person not resident in Québec who is not registered under Division I of Chapter VIII at the time the supply is made is a zero-rated supply where
(1)  the person carries on the business of transporting property or passengers by ship to and from places located outside Québec; and
(2)  the pilotage service is acquired by the person for consumption or use in the course of such transportation.
1995, c. 1, s. 277.
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