T-0.1 - Act respecting the Québec sales tax

Section 109 Disposition versions

2011-06-06

109. A supply of an institutional health care service made by the operator of a health care institution, when rendered to a patient or resident, is exempt.

1991, c. 67, s. 109; 1992, c. 21, s. 375; 2001, c. 53, s. 294; 2011, c. 6, s. 242.

2001-12-20

109. A supply of an institutional health care service made by the operator of a health care institution, when rendered to a patient or resident, is exempt.

However, such a supply does not include the supply of an institutional health care service related to the provision of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes.

1991, c. 67, s. 109; 1992, c. 21, s. 375; 2001, c. 53, s. 294.

1992-10-01

109. A supply of an institutional health care service made by the operator of a health care institution to a patient or resident is exempt.

However, such a supply does not include the supply of an institutional health care service related to the provision of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes.

1991, c. 67, s. 109; 1992, c. 21, s. 375.

1992-07-01

109. A supply of an institutional health care service made by the operator of a health care establishment to a patient or resident is exempt.

However, such a supply does not include the supply of an institutional health care service related to the provision of a surgical or dental service that is performed for cosmetic purposes and not for medical or reconstructive purposes.

1991, c. 67, s. 109.