Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1 - Act respecting the Québec sales tax
Section 182
Disposition versions
182. A supply of a service, other than a transportation service, in respect of corporeal movable property ordinarily situated outside Québec and of any corporeal movable property supplied in conjunction with the service, is a zero-rated supply if
(1) where the property is ordinarily situated outside Canada, the property is temporarily brought into Québec for the sole purpose of having the service performed and is taken or shipped outside Canada as soon as is practicable after the service is performed; or
(2) where the property is ordinarily situated outside Québec but within Canada,
(a) the property is temporarily brought into Québec for the sole purpose of having the service performed and is taken or shipped outside Québec but within Canada as soon as is practicable after the service is performed, and
(b) the recipient is registered under Subdivision d of Division V of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).
182. A supply of a service, other than a transportation service, in respect of corporeal movable property ordinarily situated outside Canada that is temporarily brought into Québec for the sole purpose of having the service performed and taken or shipped outside Canada as soon as is practicable after the service is performed, and of any corporeal movable property supplied in conjunction with the service, is a zero-rated supply.
182. A supply of a service, other than a transportation service, in respect of corporeal movable property that is ordinarily situated outside Canada, that is temporarily brought into Québec for the sole purpose of having the service performed and that is taken or shipped outside Canada as soon as is practicable after the service is performed, is a zero-rated supply.
