T-0.1 - Act respecting the Québec sales tax

Section 164.1 Disposition versions

1999-04-01

164.1. A supply made by a municipality or a board, commission or other body established by a municipality of any of the following services is exempt:

(1)  a service of installing, replacing, repairing or removing street or road signs or barriers, street or traffic lights or property similar to any of the foregoing;

(2)  a service of removing snow, ice or water;

(3)  a service of removing, cutting, pruning, treating or planting vegetation;

(4)  a service of repairing or maintaining roads, streets, sidewalks or similar or adjacent property; and

(5)  a service of installing accesses or egresses.

1997, c. 85, s. 506.