T-0.1 - Act respecting the Québec sales tax

Full text
138.4. A supply made by a charity of food or beverages to seniors, underprivileged individuals or individuals with a disability under a program established and operated for the purpose of providing prepared food to such individuals in their places of residence and any supply of food or beverages made to the charity for the purposes of the program are exempt.
1997, c. 85, s. 487.