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T-0.1 - Act respecting the Québec sales tax

Section 160
Disposition versions

Full text
160. A supply of a membership made by an organization membership in which is required to maintain a professional status recognized by statute is exempt.
This section does not apply where the supplier has made an election under this section in prescribed form containing prescribed information.
1991, c. 67, s. 160; 1994, c. 22, s. 437.
160. A supply of a membership made by an organization membership in which is required to maintain a professional status recognized by statute is exempt.
This section does not apply where the supplier has filed with the Minister an election under this section in the prescribed form and containing the prescribed information.
1991, c. 67, s. 160.
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