T-0.1 - Act respecting the Québec sales tax

Section 142 Disposition versions

1997-12-19

142. (Repealed).

1991, c. 67, s. 142; 1997, c. 85, s. 491.

1992-07-01

142. A supply made by a charity of any property or service is exempt where

(1)  the supply is made in the course of a business of making supplies of such property or such a service or of similar property or services carried on by the charity and the day-to-day administrative functions and other functions performed in carrying on the business are performed exclusively by volunteers;

(2)  the supply is made in the course of an activity engaged in by the charity otherwise than in the course of, or as part of, the business referred to in paragraph 1 and the day-to-day administrative functions and other functions performed in carrying on the activity, including the provision of any property or service in the course of the activity, are performed exclusively by volunteers; or

(3)  the property or service is, and is represented to prospective recipients to be, supplied as part of a program established by the charity that consists of a series of classes or other activities and the non-administrative functions performed in providing the activities are performed exclusively by volunteers.

1991, c. 67, s. 142.