Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 139
Disposition versions

Full text
139. In this division,
“authorized party” means a party, including any regional or local association of the party, a candidate or a referendum committee governed by an Act of the Legislature of Québec or of the Parliament of Canada that imposes requirements relating to election finances or referendum expenses;
“designated activity” of an organization means an activity in respect of which the organization is designated to be a municipality for the purposes of section 165 or 166 or subdivision 5 of Division I of Chapter VII;
“designated body of the Gouvernement du Québec” means a body that is established by the Gouvernement du Québec and designated to be a municipality for the purposes of sections 383 to 397;
“local municipality” of a regional municipality means a municipality that has jurisdiction over an area that forms part of the territory of the regional municipality;
“municipal body” means a municipality or a designated body of the Gouvernement du Québec;
“municipal transit service” means either a public passenger transportation service supplied by a transit authority, other than a charter service or a service that is part of a tour, or a right that exclusively entitles an individual to use the service;
“para-municipal organization” of a municipal body means an organization, other than a government, of the municipal body and that
(1)  where the municipal body is a municipality,
(a)  is designated to be a municipality for the purposes of section 165 or 166 or subdivision 5 of Division I of Chapter VII, or
(b)  is established by the municipal body and is a municipality by reason of paragraph 2 of the definition of “municipality” in section 1; or
(2)  where the municipal body is a designated body of the Gouvernement du Québec, is a municipality by reason of paragraph 2 of the definition of “municipality” in section 1;
“public sector body” does not include a charity;
“public service body” does not include a charity;
“regional municipality” means a municipality that has general jurisdiction over the territory of more than one local municipality within the meaning of the Act respecting municipal territorial organization (chapter O-9);
“specified parking space” in relation to a supply of a parking space, means all of the parking spaces that could be chosen for use in parking under the agreement for the supply of the parking space if all of those parking spaces were vacant and none were reserved for specific users;
“transit authority” means an entity that meets the following conditions:
(1)  the entity is
(a)  a division, department, body or agency of a government, municipality or school authority, the primary purpose of which is to supply public passenger transportation services, or
(b)  a non-profit organization that
i.  receives funding from a government, municipality or school authority to support the supply of public passenger transportation services, or
ii.  is established and operated for the purpose of providing public passenger transportation services to individuals with a disability; and
(2)  all or substantially all of the supplies made by the entity are
(a)  supplies of public passenger transportation services provided within and in the vicinity of the territory of a municipality, or
(b)  supplies of rights for individuals to use public passenger transportation services referred to in subparagraph a.
1991, c. 67, s. 139; 1994, c. 22, s. 429; 1996, c. 2, s. 952; 1997, c. 85, s. 488; 2005, c. 38, s. 364; 2015, c. 21, s. 651; 2021, c. 18, s. 178.
139. In this division,
“authorized party” means a party, including any regional or local association of the party, a candidate or a referendum committee governed by an Act of the Legislature of Québec or of the Parliament of Canada that imposes requirements relating to election finances or referendum expenses;
“designated activity” of an organization means an activity in respect of which the organization is designated to be a municipality for the purposes of section 165 or 166 or subdivision 5 of Division I of Chapter VII;
“designated body of the Gouvernement du Québec” means a body that is established by the Gouvernement du Québec and designated to be a municipality for the purposes of sections 383 to 397;
“local municipality” of a regional municipality means a municipality that has jurisdiction over an area that forms part of the territory of the regional municipality;
“municipal body” means a municipality or a designated body of the Gouvernement du Québec;
“municipal transit service” means a public passenger transportation service, other than a charter service or a service that is part of a tour, that is supplied by a transit authority all or substantially all of whose supplies are of public passenger transportation services provided within and in the vicinity of the territory of a municipality;
“para-municipal organization” of a municipal body means an organization, other than a government, of the municipal body and that
(1)  where the municipal body is a municipality,
(a)  is designated to be a municipality for the purposes of section 165 or 166 or subdivision 5 of Division I of Chapter VII, or
(b)  is established by the municipal body and is a municipality by reason of paragraph 2 of the definition of “municipality” in section 1; or
(2)  where the municipal body is a designated body of the Gouvernement du Québec, is a municipality by reason of paragraph 2 of the definition of “municipality” in section 1;
“public sector body” does not include a charity;
“public service body” does not include a charity;
“regional municipality” means a municipality that has general jurisdiction over the territory of more than one local municipality within the meaning of the Act respecting municipal territorial organization (chapter O-9);
“specified parking space” in relation to a supply of a parking space, means all of the parking spaces that could be chosen for use in parking under the agreement for the supply of the parking space if all of those parking spaces were vacant and none were reserved for specific users;
“transit authority” means
(1)  a division, department or agency of a government, a municipality or a school authority, the primary purpose of which is to supply public passenger transportation services;
(2)  a non-profit organization that
(a)  receives funding from a government, municipality or school authority to support the supply of public passenger transportation services; or
(b)  that is established and operated for the purpose of providing public passenger transportation services to disabled individuals.
1991, c. 67, s. 139; 1994, c. 22, s. 429; 1996, c. 2, s. 952; 1997, c. 85, s. 488; 2005, c. 38, s. 364; 2015, c. 21, s. 651.
139. In this division,
“authorized party” means a party, including any regional or local association of the party, a candidate or a referendum committee governed by an Act of the Legislature of Québec or of the Parliament of Canada that imposes requirements relating to election finances or referendum expenses;
“designated activity” of an organization means an activity in respect of which the organization is designated to be a municipality for the purposes of section 165 or 166 or sections 383 to 397.2;
“designated body of the Gouvernement du Québec” means a body that is established by the Gouvernement du Québec and designated to be a municipality for the purposes of sections 383 to 397;
“local municipality” of a regional municipality means a municipality that has jurisdiction over an area that forms part of the territory of the regional municipality;
“municipal body” means a municipality or a designated body of the Gouvernement du Québec;
“municipal transit service” means a public passenger transportation service, other than a charter service or a service that is part of a tour, that is supplied by a transit authority all or substantially all of whose supplies are of public passenger transportation services provided within and in the vicinity of the territory of a municipality;
“para-municipal organization” of a municipal body means an organization, other than a government, of the municipal body and that
(1)  where the municipal body is a municipality,
(a)  is designated to be a municipality for the purposes of section 165 or 166 or sections 383 to 397.2, or
(b)  is established by the municipal body and is a municipality by reason of paragraph 2 of the definition of “municipality” in section 1; or
(2)  where the municipal body is a designated body of the Gouvernement du Québec, is a municipality by reason of paragraph 2 of the definition of “municipality” in section 1;
“public sector body” does not include a charity;
“public service body” does not include a charity;
“regional municipality” means a municipality that has general jurisdiction over the territory of more than one local municipality within the meaning of the Act respecting municipal territorial organization (chapter O-9);
“transit authority” means
(1)  a division, department or agency of a government, a municipality or a school authority, the primary purpose of which is to supply public passenger transportation services;
(2)  a non-profit organization that
(a)  receives funding from a government, municipality or school authority to support the supply of public passenger transportation services; or
(b)  that is established and operated for the purpose of providing public passenger transportation services to disabled individuals.
1991, c. 67, s. 139; 1994, c. 22, s. 429; 1996, c. 2, s. 952; 1997, c. 85, s. 488; 2005, c. 38, s. 364.
139. In this division,
“authorized party” means a party, including any regional or local association of the party, a candidate or a referendum committee governed by an Act of the Legislature of Québec or of the Parliament of Canada that imposes requirements relating to election finances or referendum expenses;
“designated activity” of an organization means an activity in respect of which the organization is designated to be a municipality for the purposes of section 165 or 166 or sections 383 to 397;
“designated body of the Gouvernement du Québec” means a body that is established by the Gouvernement du Québec and designated to be a municipality for the purposes of sections 383 to 397;
“local municipality” of a regional municipality means a municipality that has jurisdiction over an area that forms part of the territory of the regional municipality;
“municipal body” means a municipality or a designated body of the Gouvernement du Québec;
“municipal transit service” means a public passenger transportation service, other than a charter service or a service that is part of a tour, that is supplied by a transit authority all or substantially all of whose supplies are of public passenger transportation services provided within and in the vicinity of the territory of a municipality;
“para-municipal organization” of a municipal body means an organization, other than a government, of the municipal body and that
(1)  where the municipal body is a municipality,
(a)  is designated to be a municipality for the purposes of section 165 or 166 or sections 383 to 397, or
(b)  is established by the municipal body and is a municipality by reason of paragraph 2 of the definition of “municipality” in section 1; or
(2)  where the municipal body is a designated body of the Gouvernement du Québec, is a municipality by reason of paragraph 2 of the definition of “municipality” in section 1;
“public sector body” does not include a charity;
“public service body” does not include a charity;
“regional municipality” means a municipality that has general jurisdiction over the territory of more than one local municipality within the meaning of the Act respecting municipal territorial organization (chapter O-9);
“transit authority” means
(1)  a division, department or agency of a government, a municipality or a school authority, the primary purpose of which is to supply public passenger transportation services;
(2)  a non-profit organization that
(a)  receives funding from a government, municipality or school authority to support the supply of public passenger transportation services; or
(b)  that is established and operated for the purpose of providing public passenger transportation services to disabled individuals.
1991, c. 67, s. 139; 1994, c. 22, s. 429; 1996, c. 2, s. 952; 1997, c. 85, s. 488.
139. In this division,
“designated activity” of an organization means an activity in respect of which the organization is designated to be a municipality for the purposes of section 165 or 166 or sections 383 to 397;
“designated body of the Gouvernement du Québec” means a body that is established by the Gouvernement du Québec and designated to be a municipality for the purposes of sections 383 to 397;
“direct cost” of a film, slide show or similar presentation or of a supply of corporeal movable property or a service means the total of all amounts each of which is the value of consideration paid or payable by the supplier either of admissions in respect of the presentation or of the property or service, for an article or material, other than capital property of the supplier, that was purchased by the supplier, to the extent that the article or material is to be incorporated into or is to form a constituent or component part of the property or is to be consumed or expended directly in staging the presentation, in supplying the service or in the process of manufacturing, producing, processing or packaging the property, and includes
(1)  in the case of a supply of property or a service that was previously purchased by the supplier, the value of consideration paid or payable by the supplier for the property or service, and
(2)  in the case of a film, slide show or similar presentation, the total of all amounts each of which is the value of consideration paid or payable by the supplier of admissions in respect of the presentation for the rental of, or right to use, any film, slide or similar property or projector or similar equipment used for the presentation;
“local municipality” of a regional municipality means a municipality that has jurisdiction over an area that forms part of the territory of the regional municipality;
“municipal body” means a municipality or a designated body of the Gouvernement du Québec;
“municipal transit service” means a public passenger transportation service, other than a charter service or a service that is part of a tour, that is supplied by a transit authority all or substantially all of whose supplies are of public passenger transportation services provided within and in the vicinity of the territory of a municipality;
“para-municipal organization” of a municipal body means an organization, other than a government, of the municipal body and that
(1)  where the municipal body is a municipality,
(a)  is designated to be a municipality for the purposes of section 165 or 166 or sections 383 to 397, or
(b)  is established by the municipal body and is a municipality by reason of paragraph 2 of the definition of “municipality” in section 1; or
(2)  where the municipal body is a designated body of the Gouvernement du Québec, is a municipality by reason of paragraph 2 of the definition of “municipality” in section 1;
“regional municipality” means a municipality that has general jurisdiction over the territory of more than one local municipality within the meaning of the Act respecting municipal territorial organization (chapter O-9);
“transit authority” means
(1)  a division, department or agency of a government, a municipality or a school authority, the primary purpose of which is to supply public passenger transportation services;
(2)  a non-profit organization that
(a)  receives funding from a government, municipality or school authority to support the supply of public passenger transportation services; or
(b)  that is established and operated for the purpose of providing public passenger transportation services to disabled individuals.
1991, c. 67, s. 139; 1994, c. 22, s. 429; 1996, c. 2, s. 952.
139. In this division,
“designated activity” of an organization means an activity in respect of which the organization is designated to be a municipality for the purposes of section 165 or 166 or sections 383 to 397;
“designated body of the Gouvernement du Québec” means a body that is established by the Gouvernement du Québec and designated to be a municipality for the purposes of sections 383 to 397;
“direct cost” of a film, slide show or similar presentation or of a supply of corporeal movable property or a service means the total of all amounts each of which is the value of consideration paid or payable by the supplier either of admissions in respect of the presentation or of the property or service, for an article or material, other than capital property of the supplier, that was purchased by the supplier, to the extent that the article or material is to be incorporated into or is to form a constituent or component part of the property or is to be consumed or expended directly in staging the presentation, in supplying the service or in the process of manufacturing, producing, processing or packaging the property, and includes
(1)  in the case of a supply of property or a service that was previously purchased by the supplier, the value of consideration paid or payable by the supplier for the property or service, and
(2)  in the case of a film, slide show or similar presentation, the total of all amounts each of which is the value of consideration paid or payable by the supplier of admissions in respect of the presentation for the rental of, or right to use, any film, slide or similar property or projector or similar equipment used for the presentation;
“local municipality” of a regional municipality means a municipality that has jurisdiction over an area that forms part of the territory of the regional municipality;
“municipal body” means a municipality or a designated body of the Gouvernement du Québec;
“municipal transit service” means a public passenger transportation service, other than a charter service or a service that is part of a tour, that is supplied by a transit authority all or substantially all of whose supplies are of public passenger transportation services provided within a particular municipality and its environs;
“para-municipal organization” of a municipal body means an organization, other than a government, of the municipal body and that
(1)  where the municipal body is a municipality,
(a)  is designated to be a municipality for the purposes of section 165 or 166 or sections 383 to 397, or
(b)  is established by the municipal body and is a municipality by reason of paragraph 2 of the definition of “municipality” in section 1; or
(2)  where the municipal body is a designated body of the Gouvernement du Québec, is a municipality by reason of paragraph 2 of the definition of “municipality” in section 1;
“regional municipality” means a municipality that has general jurisdiction over the territory of more than one local municipality within the meaning of the Act respecting municipal territorial organization (chapter O-9);
“transit authority” means
(1)  a division, department or agency of a government, a municipality or a school authority, the primary purpose of which is to supply public passenger transportation services;
(2)  a non-profit organization that
(a)  receives funding from a government, municipality or school authority to support the supply of public passenger transportation services; or
(b)  that is established and operated for the purpose of providing public passenger transportation services to disabled individuals.
1991, c. 67, s. 139; 1994, c. 22, s. 429.
139. In this division,
“direct cost” of a film, slide show or similar presentation or of a supply of corporeal movable property or a service means the total of all amounts each of which is the value of consideration paid or payable by the supplier either of admissions in respect of the presentation or of the property or service, for an article or material, other than capital property of the supplier, that was purchased by the supplier, to the extent that the article or material is to be incorporated into or is to form a constituent or component part of the property or is to be consumed or expended directly in staging the presentation, in supplying the service or in the process of manufacturing, producing, processing or packaging the property, and includes
(1)  in the case of a supply of property or a service that was previously purchased by the supplier, the value of consideration paid or payable by the supplier for the property or service, and
(2)  in the case of a film, slide show or similar presentation, the total of all amounts each of which is the value of consideration paid or payable by the supplier of admissions in respect of the presentation for the rental of, or right to use, any film, slide or similar property or projector or similar equipment used for the presentation;
“homemaker service” means a household or personal service, such as cleaning, laundering, meal preparation and child care, that is provided to an individual who, due to age, infirmity or disability, requires assistance;
“municipal transit service” means a public passenger transportation service, other than a charter service or a service that is part of a tour, that is supplied by a transit authority all or substantially all of whose supplies are of public passenger transportation services provided within a particular municipality and its environs;
“transit authority” means
(1)  a division, department or agency of a government, a municipality or a school authority, the primary purpose of which is to supply public passenger transportation services;
(2)  a non-profit organization that
(a)  receives funding from a government, municipality or school authority to support the supply of public passenger transportation services; or
(b)  that is established and operated for the purpose of providing public passenger transportation services to disabled individuals.
1991, c. 67, s. 139.
© Gouvernement du Québec