T-0.1 - Act respecting the Québec sales tax

Section 172 Disposition versions

1992-07-01

172. Where an amount is paid by a person to an organization as

(1)  a membership due paid to a trade union as defined

(a)  in section 3 of the Canada Labour Code (Revised Statutes of Canada, 1985, chapter L-2); or

(b)  in any provincial Act providing for the investigation, conciliation or settlement of industrial disputes,

or to an association of public servants the primary object of which is to promote the improvement of the members’ conditions of employment or work,

(2)  a due that was, pursuant to the provisions of a collective agreement, retained by the person from an individual’s remuneration and paid to a trade union or association referred to in paragraph 1 of which the individual was not a member, or

(3)  a due to a parity or advisory committee or similar body, the payment of which was required under the laws of a province in respect of an individual’s employment,

the organization is deemed to have made an exempt supply to the person and the amount is deemed to be consideration for the supply.

1991, c. 67, s. 172.