T-0.1 - Act respecting the Québec sales tax

Section 120 Disposition versions

1997-12-19

120. In this division,

“elementary or secondary school student” means an individual who is enrolled for

(1)  educational services at the elementary level provided by a school authority;

(2)  educational services at the secondary level provided by a school authority or for services equivalent to such services;

“regulatory body” means a body constituted or empowered by an Act of the Legislature of Québec to regulate the practice of a profession or trade in Québec by setting standards of knowledge or proficiency for practitioners of a profession or trade;

“vocational school” means an institution established and operated primarily to provide students with correspondence courses, or instruction in courses, that develop or enhance students’ occupational skills.

1991, c. 67, s. 120; 1994, c. 22, s. 422; 1997, c. 85, s. 483.

1994-06-17

120. In this division,

“elementary or secondary school student” means an individual who is enrolled for

(1)  educational services at the elementary level provided by a school authority;

(2)  educational services at the secondary level provided by a school authority or for services equivalent to such services;

“regulatory body” means a body constituted or empowered by an Act of the Legislature of Québec to regulate the practice of a profession or trade in Québec by setting standards of knowledge or proficiency for practitioners of a profession or trade.

“vocational school” means an institution established and operated primarily to provide students with correspondence courses or instruction in courses that develop or enhance students’ occupational skills and includes an educational institution that is certified by the Minister for the purposes of subparagraph iv of paragraph a of section 337 of the Taxation Act (chapter I-3).

1991, c. 67, s. 120; 1994, c. 22, s. 422.

1992-07-01

120. In this division,

“elementary or secondary school student” means an individual who is enrolled for

(1)  educational services at the elementary level provided by a school authority;

(2)  educational services at the secondary level provided by a school authority or for services equivalent to such services;

“regulatory body” means a body constituted or empowered by an Act of the legislature of Québec to regulate the practice of a profession in Québec that sets standards of knowledge or proficiency for professionals and grants licenses or permits to practise the profession in Québec or registers persons practising the profession in Québec;

“vocational school” means an institution established and operated primarily to provide students with correspondence courses or instruction in courses that develop or enhance students’ occupational skills and includes an educational institution that is certified by the Minister for the purposes of subparagraph iv of paragraph a of section 337 of the Taxation Act (chapter I-3).

1991, c. 67, s. 120.