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T-0.1 - Act respecting the Québec sales tax
Section 198.5
Disposition versions
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.
