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T-0.1 - Act respecting the Québec sales tax

Section 132
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132. A supply of a meal to a student enrolled at a university or public college is exempt where the meal is provided under a plan that is for a period of at least one month and under which the student purchases from the supplier for a single consideration only the right to receive at a restaurant or cafeteria at the university or college at least 10 meals weekly throughout the period.
1991, c. 67, s. 132; 1997, c. 85, s. 486.
132. A supply of a meal at a university or public college to a student is exempt where the meal is provided under a plan under which the student purchases from the supplier for a single consideration a supply of at least ten meals weekly for a period of not less than one month.
1991, c. 67, s. 132.
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