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T-0.1 - Act respecting the Québec sales tax

Section 122
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122. A supply of food, beverages, a service or an admission made by a school authority primarily to elementary or secondary school students during the course of an extra-curricular activity organized under the authority and responsibility of the school authority is exempt.
This section does not apply to food or beverages prescribed for the purposes of section 131 or food or beverages supplied through a vending machine.
1991, c. 67, s. 122; 1997, c. 85, s. 484.
122. A supply of food, beverages, a service or an admission made by a school authority primarily to elementary or secondary school students during the course of an extra-curricular activity organized under the authority and responsibility of the school authority is exempt.
1991, c. 67, s. 122.
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