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T-0.1 - Act respecting the Québec sales tax
Section 167.1
Disposition versions
167.1. A supply made to a particular transit authority of incorporeal movable property that is a right evidenced by a ticket, pass, voucher, or other similar physical or electronic media, is exempt if
(1) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by another transit authority, or to use a public passenger transportation service designated by the Minister to be a municipal transit service under subparagraph 3 of the first paragraph of section 167, and the particular transit authority acquires the property exclusively for the purpose of making a supply of the property; or
(2) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by the particular transit authority and the particular transit authority previously supplied the property.
