T-0.1 - Act respecting the Québec sales tax

Section 138.3 Disposition versions

1997-12-19

138.3. A supply by way of sale of movable property or a service made by a charity in the course of a fund-raising activity is exempt, but does not include

(1)  a supply of any property or service where the charity makes supplies of such property or services in the course of that activity on a regular or continuous basis throughout the year or a significant portion of the year;

(2)  a supply of any property or service where the agreement for the supply entitles the recipient to receive from the charity property or services on a regular or continuous basis throughout the year or a significant portion of the year;

(3)  a supply of property or a service referred to in any of paragraphs 1 to 3 or 9 of section 138.1; or

(4)  a supply of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance.

1997, c. 85, s. 487.