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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 22.30r14
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22.30R14. A supply of an air navigation service, within the meaning of subsection 2(1) of the Civil Air Navigation Services Commercialization Act (S.C. 1996, c. 20) is a prescribed supply if the leg of the flight in respect of which the service is performed originates in Québec.
O.C. 1470-2002, s. 2; O.C. 701-2013, s. 6.
22.30R14. A supply of an air navigation service, within the meaning of subsection 1 of section 2 of the Civil Air Navigation Services Commercialization Act (S.C. 1996, c. 20) is a prescribed supply where the flight or leg of the flight in respect of which the services are performed originates in Québec.
O.C. 1470-2002, s. 2.
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