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T-0.1 - Act respecting the Québec sales tax

Section 170
Disposition versions

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170. A supply, other than a zero-rated supply, of a service of ferrying by watercraft passengers or property where the principal purpose of the ferrying is to transport motor vehicles and passengers between parts of a road or highway system that are separated by a stretch of water is exempt.
1991, c. 67, s. 170; 1994, c. 22, s. 443.
170. A supply of a service of ferrying by watercraft passengers or property where the principal purpose of the ferrying is to transport motor vehicles and passengers between parts of a road or highway system that are separated by a stretch of water is exempt.
1991, c. 67, s. 170.
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