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T-0.1 - Act respecting the Québec sales tax

Section 133
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133. A supply of food or beverages, including catering services, made to a school authority, public college or university under a contract to provide food or beverages either to students under a plan referred to in section 132 or in an elementary or secondary school cafeteria primarily to students of the school is exempt.
This section does not apply to the extent that the food, beverages or service are provided for a reception, conference or other special occasion or event.
1991, c. 67, s. 133.
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