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T-0.1 - Act respecting the Québec sales tax

Section 138.5
Disposition versions

Full text
138.5. A supply made by a charity of any property or service is exempt if all or substantially all of the supplies of the property or service by the charity are made for no consideration, but not including a supply of
(1)  blood or blood derivatives; or
(2)  a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity.
1997, c. 85, s. 487; 2015, c. 21, s. 648.
138.5. A supply made by a charity of any property or service, other than a supply of blood or blood derivatives, is exempt where all or substantially all of the supplies of the property or service by the charity are made for no consideration.
1997, c. 85, s. 487.
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