CRA states that the existence of a Quebec joint venture will be determined under common law principles

After listing general guidelines that might assist in distinguishing joint ventures and partnerships in the common law provinces, CRA stated:

The joint venture relationship is not recognized in Quebec civil law. Nevertheless, Quebec civil law does not prohibit the formation of a joint venture. Therefore, where an arrangement in Quebec is, according to the common law guidelines outlined above, a joint venture and not a partnership, it will generally be regarded as a joint venture for GST/HST purposes.

This is more accommodative to recognizing a joint venture in Quebec than what was stated in P-171R (which referred to Quebec joint ventures being recognized "in very restricted circumstances.")

CRA also indicated that “a registered social worker who is in good standing with their provincial regulatory body [and] is hired by a hospice to give a presentation to its personal support workers on providing assistance to palliative care patients in coping with their illnesses” would not be considered to be making a qualifying health care supply as this does not represent direct care services. This is reminiscent of CRA’s first-order supply doctrine (e.g., in 8394 and Memorandum 8.3).

Neal Armstrong. Summaries of Excise and GST/HST News No. 103, December 2017 under ETA s. 273(1) and Sched. V, Pt II, s. 1 - qualifying health care supply.