T-0.1 - Act respecting the Québec sales tax

Section 127 Disposition versions

2003-07-03

127. A supply, other than a zero-rated supply, made by a government, school authority, vocational school, public college or university that consists in providing an individual with, or administering an examination in respect of, an educational service leading to a certificate, diploma, permit or similar document, or a class or rating in respect of a licence or permit, that attests to the competence of an individual to practise a trade or vocation 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. 127; 1994, c. 22, s. 425; 1997, c. 85, s. 485; 2003, c. 2, s. 318.

1997-12-19

127. A supply, other than a zero-rated supply, made by a school authority, vocational school, public college or university that consists in providing an individual with, or administering an examination in respect of, an educational service leading to a certificate, diploma, permit or similar document, or a class or rating, in respect of a licence or permit, that attests to the competence of an individual to practise a trade or vocation is exempt where

(1)  the document, class or rating is prescribed by federal or provincial regulation;

(2)  the supplier is governed by federal or provincial legislation respecting vocational schools; or

(3)  the supplier is a public institution or a non-profit organization.

1991, c. 67, s. 127; 1994, c. 22, s. 425; 1997, c. 85, s. 485.

1994-06-17

127. A supply, other than a zero-rated supply, made by a school authority, vocational school, public college or university that consists in providing an individual with, or administering an examination in respect of, an educational service leading to a certificate, diploma, permit or similar document, or a class or rating, in respect of a licence or permit, that attests to the competence of an individual to practise a trade or vocation is exempt where

(1)  the document, class or rating is prescribed by federal or provincial regulation;

(2)  the supplier is governed by federal or provincial legislation respecting vocational schools; or

(3)  the supplier is a non-profit organization or a charity.

1991, c. 67, s. 127; 1994, c. 22, s. 425.

1992-07-01

127. A supply made by a school authority, vocational school, public college or university that consists in providing an individual with, or administering an examination in respect of, an educational service leading to a certificate, diploma, permit or similar document, or a class or rating in respect of a licence or permit, that is prescribed by federal or provincial regulations and that attests to the competence of an individual to practise a trade or vocation is exempt.

1991, c. 67, s. 127.