T-0.1 - Act respecting the Québec sales tax

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169. A supply made by a particular non-profit organization established primarily for the benefit of organized labour is exempt where the supply is made to
(1)  a trade union, association or body referred to in section 172 that is a member of or affiliated with the particular organization; or
(2)  another non-profit organization established primarily for the benefit of organized labour,
and a supply made by a person referred to in paragraph 1 or 2 is exempt where the supply is made to any such organization.
1991, c. 67, s. 169.