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T-0.1 - Act respecting the Québec sales tax

Section 128
Disposition versions

Full text
128. The following supplies are exempt:
(1)  a supply of an educational service that consists in instructing an individual in a course that either follows a program of studies at the elementary or secondary level established or approved by the Minister of Education, Recreation and Sports or is approved for credit at the elementary or secondary level by the Minister;
(2)  a supply of an educational service that consists in instructing an individual in a course that is a prescribed equivalent of a course described in paragraph 1;
(3)  a supply of an educational service that consists in instructing an individual in a prerequisite course the successful completion of which is mandatory for admittance into a course described in paragraph 1 or 2.
1991, c. 67, s. 128; 1993, c. 51, s. 72; 1994, c. 16, s. 50; 1994, c. 22, s. 425; 1999, c. 83, s. 310; 2005, c. 1, s. 352; 2005, c. 28, s. 195.
128. The following supplies are exempt:
(1)  a supply of an educational service that consists in instructing an individual in a course that either follows a program of studies at the elementary or secondary level established or approved by the Minister of Education or is approved for credit at the elementary or secondary level by the Minister;
(2)  a supply of an educational service that consists in instructing an individual in a course that is a prescribed equivalent of a course described in paragraph 1;
(3)  a supply of an educational service that consists in instructing an individual in a prerequisite course the successful completion of which is mandatory for admittance into a course described in paragraph 1 or 2.
1991, c. 67, s. 128; 1993, c. 51, s. 72; 1994, c. 16, s. 50; 1994, c. 22, s. 425; 1999, c. 83, s. 310; 2005, c. 1, s. 352.
128. The following supplies to an individual are exempt:
(1)  a supply of an educational service that consists in instructing the individual in a course that either follows a program of studies at the elementary or secondary level established or approved by the Minister of Education or is approved for credit at the elementary or secondary level by the Minister;
(2)  a supply of an educational service that consists in instructing the individual in a course that is a prescribed equivalent of a course described in paragraph 1;
(3)  a supply of an educational service that consists in instructing the individual in a prerequisite course the successful completion of which is mandatory for admittance into a course described in paragraph 1 or 2.
1991, c. 67, s. 128; 1993, c. 51, s. 72; 1994, c. 16, s. 50; 1994, c. 22, s. 425; 1999, c. 83, s. 310.
128. The following supplies to an individual are exempt:
(1)  a supply of an educational service that consists in instructing the individual in a course that either follows a program of studies established or approved by the Minister of Education or is approved for credit by the Minister;
(2)  a supply of an educational service that consists in instructing the individual in a course that is a prescribed equivalent of a course described in paragraph 1;
(3)  a supply of an educational service that consists in instructing the individual in a prerequisite course the successful completion of which is mandatory for admittance into a course described in paragraph 1 or 2.
1991, c. 67, s. 128; 1993, c. 51, s. 72; 1994, c. 16, s. 50; 1994, c. 22, s. 425.
128. A supply of an educational service to an individual that consists in tutoring the individual in a course that either follows a program of studies established or approved by the Minister of Education and Science or is a prescribed equivalent of such a course is exempt.
1991, c. 67, s. 128; 1993, c. 51, s. 72.
128. A supply of an educational service to an individual that consists in tutoring the individual in a course that either follows a program of studies established or approved by the Minister of Education or is a prescribed equivalent of such a course is exempt.
1991, c. 67, s. 128.
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