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T-0.1 - Act respecting the Québec sales tax

Section 124
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124. A supply of a service of transporting elementary or secondary school students to or from a school of a school authority is exempt, if the supply is made by a school authority to a person who is not a school authority.
1991, c. 67, s. 124; 2002, c. 9, s. 161.
124. A supply made by a school authority to elementary or secondary school students of a service of transporting the students to or from a school of a school authority is exempt.
1991, c. 67, s. 124.
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