T-0.1 - Act respecting the Québec sales tax

Section 114.2 Disposition versions

2009-06-04

114.2. A supply of a service rendered in the practise of the profession of social work is exempt in the case where

(1)  the service is rendered to an individual within a professional-client relationship between the particular individual who renders the service and the individual and is provided for the prevention, assessment or remediation of, or to assist the individual in coping with, a physical, emotional, behavioural or mental disorder or disability of the individual or of another individual to whom the individual is related or to whom the individual provides care or supervision otherwise than in a professional capacity; and

(2)  the particular individual is licensed or otherwise certified to practise the profession of social work in Québec.

2009, c. 5, s. 606; 2009, c. 15, s. 493.

2009-05-15

114.2. A supply of a service rendered in the practise of the profession of social work is exempt in the case where

(1)  the service is rendered to an individual within a professional-client relationship between the supplier and the individual and is provided for the prevention, assessment or remediation of, or to assist the individual in coping with, a physical, emotional, behavioural or mental disorder or disability of the individual or of a person to whom the individual is related or to whom the individual provides care or supervision otherwise than in a professional capacity; and

(2)  the supplier is licensed or otherwise certified to practise the profession of social work in Québec.

2009, c. 5, s. 606.