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T-0.1 - Act respecting the Québec sales tax

Section 198.5
Disposition versions

Full text
198.5. The following supplies are zero-rated supplies:
(1)  a supply of diapers or training pants designed specially for children;
(2)  a supply of waterproof pants designed specially to be worn over the diapers referred to in paragraph 1, where such diapers are washable; and
(3)  a supply of absorbent linings or biodegradable paper products designed specially as accessories for the diapers referred to in paragraph 1, where such diapers are washable.
2005, c. 1, s. 355.
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