T-0.1 - Act respecting the Québec sales tax

Section 141 Disposition versions

2015-10-21

141. A supply made by a public institution of movable property or a service is exempt, except a supply of

(1)  property or a service provided for in Chapter IV;

(2)  property or a service, other than a supply that is deemed only under section 32.2 or section 32.3 to have been made, where the supply is deemed under this Title to have been made by the institution;

(3)  property, other than capital property of the institution or property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property, where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, in the course of commercial activities of the institution;

(4)  capital property of the institution where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the institution;

(5)  corporeal property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property and was neither donated to the institution nor used by another person before its acquisition by the institution, or any service supplied by the institution in respect of such property, other than such property or such a service supplied by the institution under a contract for catering;

(6)  property made by way of lease, licence or similar arrangement in conjunction with a supply of an immovable referred to in paragraph 6 of section 168;

(7)  property or a service made by the institution under a contract for catering, for an event or occasion sponsored or arranged by another person who contracts with the institution for such supply;

(8)  a membership where the membership

(a)  entitles the member to supplies of admissions in respect of a place of amusement that would be taxable supplies if they were made separately from the supply of the membership, or to discounts on the value of consideration for such supplies, except where the value of the supplies or discount is insignificant in relation to the consideration for the membership; or

(b)  includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement, except where the value of the right is insignificant in relation to the consideration for the membership;

(9)  services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;

(10)  a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity;

(11)  a right to play or participate in a game of chance;

(12)  a service of instructing individuals in, or administering examinations in respect of, any course where the supply is made by a vocational school, as defined in section 120, or a school authority, public college or university;

(13)  an admission in respect of

(a)  a place of amusement,

(b)  a seminar, conference or similar event where the supply is made by a public college or a university,

(c)  any fund-raising event;

(13.1)  property or a service made by a municipality;

(13.2)  designated municipal property, if the institution is a person designated to be a municipality for the purposes of subdivision 5 of Division I of Chapter VII;

(14)  property or a service that

(a)  is a cosmetic service supply (as defined in section 108) or a supply, in respect of a cosmetic service supply, that is not made for medical or reconstructive purposes, and

(b)  would be included in Division II of this chapter, but for sections 108.1 and 108.2, or in Division II of Chapter IV, but for section 175.2; or

(15)  property or a service that

(a)  is not a qualifying health care supply (as defined in section 108), and

(b)  would be described in any of sections 109 to 115 and 117 if Division II of this chapter were read without reference to sections 108.1 and 108.2.

1991, c. 67, s. 141; 1993, c. 19, s. 185; 1994, c. 22, s. 431; 1995, c. 1, s. 273; 1997, c. 85, s. 490; 2003, c. 2, s. 320; 2011, c. 6, s. 244; 2015, c. 21, s. 652.

2011-06-06

141. A supply made by a public institution of movable property or a service is exempt, except a supply of

(1)  property or a service provided for in Chapter IV;

(2)  property or a service, other than a supply that is deemed only under section 32.2 or section 32.3 to have been made, where the supply is deemed under this Title to have been made by the institution;

(3)  property, other than capital property of the institution or property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property, where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, in the course of commercial activities of the institution;

(4)  capital property of the institution where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the institution;

(5)  corporeal property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property and was neither donated to the institution nor used by another person before its acquisition by the institution, or any service supplied by the institution in respect of such property, other than such property or such a service supplied by the institution under a contract for catering;

(6)  property made by way of lease, licence or similar arrangement in conjunction with a supply of an immovable referred to in paragraph 6 of section 168;

(7)  property or a service made by the institution under a contract for catering, for an event or occasion sponsored or arranged by another person who contracts with the institution for such supply;

(8)  a membership where the membership

(a)  entitles the member to supplies of admissions in respect of a place of amusement that would be taxable supplies if they were made separately from the supply of the membership, or to discounts on the value of consideration for such supplies, except where the value of the supplies or discount is insignificant in relation to the consideration for the membership; or

(b)  includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement, except where the value of the right is insignificant in relation to the consideration for the membership;

(9)  services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;

(10)  a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity;

(11)  a right to play or participate in a game of chance;

(12)  a service of instructing individuals in, or administering examinations in respect of, any course where the supply is made by a vocational school, as defined in section 120, or a school authority, public college or university;

(13)  an admission in respect of

(a)  a place of amusement,

(b)  a seminar, conference or similar event where the supply is made by a public college or a university,

(c)  any fund-raising event; or

(14)  property or a service that

(a)  is a cosmetic service supply (as defined in section 108) or a supply, in respect of a cosmetic service supply, that is not made for medical or reconstructive purposes, and

(b)  would be included in Division II of this chapter, but for section 108.1, or in Division II of Chapter IV, but for section 175.2.

1991, c. 67, s. 141; 1993, c. 19, s. 185; 1994, c. 22, s. 431; 1995, c. 1, s. 273; 1997, c. 85, s. 490; 2003, c. 2, s. 320; 2011, c. 6, s. 244.

2003-07-03

141. A supply made by a public institution of movable property or a service is exempt, except a supply of

(1)  property or a service provided for in Chapter IV;

(2)  property or a service, other than a supply that is deemed only under section 32.2 or section 32.3 to have been made, where the supply is deemed under this Title to have been made by the institution;

(3)  property, other than capital property of the institution or property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property, where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, in the course of commercial activities of the institution;

(4)  capital property of the institution where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the institution;

(5)  corporeal property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property and was neither donated to the institution nor used by another person before its acquisition by the institution, or any service supplied by the institution in respect of such property, other than such property or such a service supplied by the institution under a contract for catering;

(6)  property made by way of lease, licence or similar arrangement in conjunction with a supply of an immovable referred to in paragraph 6 of section 168;

(7)  property or a service made by the institution under a contract for catering, for an event or occasion sponsored or arranged by another person who contracts with the institution for such supply;

(8)  a membership where the membership

(a)  entitles the member to supplies of admissions in respect of a place of amusement that would be taxable supplies if they were made separately from the supply of the membership, or to discounts on the value of consideration for such supplies, except where the value of the supplies or discount is insignificant in relation to the consideration for the membership; or

(b)  includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement, except where the value of the right is insignificant in relation to the consideration for the membership;

(9)  services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;

(10)  a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity;

(11)  a right to play or participate in a game of chance;

(12)  a service of instructing individuals in, or administering examinations in respect of, any course where the supply is made by a vocational school, as defined in section 120, or a school authority, public college or university; or

(13)  an admission in respect of

(a)  a place of amusement,

(b)  a seminar, conference or similar event where the supply is made by a public college or a university; or

(c)  any fund-raising event.

1991, c. 67, s. 141; 1993, c. 19, s. 185; 1994, c. 22, s. 431; 1995, c. 1, s. 273; 1997, c. 85, s. 490; 2003, c. 2, s. 320.

1997-12-19

141. A supply made by a public institution of movable property or a service is exempt, except a supply of

(1)  property or a service provided for in Chapter IV;

(2)  property or a service the supply of which is deemed under this Title to have been made by the institution;

(3)  property, other than capital property of the institution or property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property, where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, in the course of commercial activities of the institution;

(4)  capital property of the institution where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the institution;

(5)  corporeal property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property and was neither donated to the institution nor used by another person before its acquisition by the institution, or any service supplied by the institution in respect of such property, other than such property or such a service supplied by the institution under a contract for catering;

(6)  property made by way of lease, licence or similar arrangement in conjunction with a supply of an immovable referred to in paragraph 6 of section 168;

(7)  property or a service made by the institution under a contract for catering, for an event or occasion sponsored or arranged by another person who contracts with the institution for such supply;

(8)  a membership where the membership

(a)  entitles the member to supplies of admissions in respect of a place of amusement that would be taxable supplies if they were made separately from the supply of the membership, or to discounts on the value of consideration for such supplies, except where the value of the supplies or discount is insignificant in relation to the consideration for the membership; or

(b)  includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement, except where the value of the right is insignificant in relation to the consideration for the membership;

(9)  services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;

(10)  a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity;

(11)  a right to play or participate in a game of chance;

(12)  a service of instructing individuals in, or administering examinations in respect of, any course where the supply is made by a vocational school, as defined in section 120, or a school authority, public college or university; or

(13)  an admission in respect of

(a)  a place of amusement,

(b)  a seminar, conference or similar event where the supply is made by a public college or a university; or

(c)  any fund-raising event.

1991, c. 67, s. 141; 1993, c. 19, s. 185; 1994, c. 22, s. 431; 1995, c. 1, s. 273; 1997, c. 85, s. 490.

1995-01-30

141. A supply made by a charity of movable property or a service is exempt, except a supply of

(1)  property or a service provided for in Chapter IV;

(2)  property or a service the supply of which is deemed under this Title, except section 27, to have been made by the charity;

(3)  property, other than capital property of the charity or property that was acquired, manufactured or produced by the charity for the purpose of making a supply of the property, where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, in commercial activities of the charity;

(4)  capital property of the charity where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the charity;

(5)  corporeal property that was acquired, manufactured or produced by the charity for the purpose of making a supply of the property and was neither donated to the charity nor used by another person before its acquisition by the charity, or any service supplied by the charity in respect of such property, other than such property or such a service supplied by the charity under a contract for catering;

(6)  property made by way of lease, licence or similar arrangement in conjunction with a supply of an immovable referred to in paragraph 6 of section 168;

(7)  property or a service made by the charity under a contract for catering, for an event or occasion sponsored or arranged by another person who contracts with the charity for such supply;

(8)  a membership where the membership

(a)  entitles the member to supplies of admissions in respect of a place of amusement that would be taxable supplies if they were made separately from the supply of the membership, or to discounts on the value of consideration for such supplies, except where the value of the supplies or discount is insignificant in relation to the consideration for the membership; or

(b)  includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement, except where the value of the right is insignificant in relation to the consideration for the membership;

(9)  services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;

(10)  a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity;

(11)  a right to play or participate in a game of chance;

(12)  a service of instructing individuals in, or administering examinations in respect of, any course where the supply is made by a vocational school, as defined in section 120, or a school authority, public college or university; or

(13)  an admission in respect of

(a)  a place of amusement,

(b)  a seminar, conference or similar event where the supply is made by a public college or a university; or

(c)  any fund-raising event.

1991, c. 67, s. 141; 1993, c. 19, s. 185; 1994, c. 22, s. 431; 1995, c. 1, s. 273.

1994-06-17

141. A supply made by a charity of movable property or a service is exempt, except a supply of

(1)  property or a service provided for in Chapter IV;

(2)  property or a service the supply of which is deemed under this title to have been made by the charity;

(3)  property, other than capital property of the charity or property that was acquired, manufactured or produced by the charity for the purpose of making a supply of the property, where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, in commercial activities of the charity;

(4)  capital property of the charity where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the charity;

(5)  corporeal property that was acquired, manufactured or produced by the charity for the purpose of making a supply of the property and was neither donated to the charity nor used by another person before its acquisition by the charity, or any service supplied by the charity in respect of such property, other than such property or such a service supplied by the charity under a contract for the supply of food or beverages as caterer including catering;

(6)  property made by way of lease, licence or similar arrangement in conjunction with a supply of an immovable referred to in paragraph 6 of section 168;

(7)  property or a service made by the charity under a contract for the supply of food or beverages as caterer including catering, for an event or occasion sponsored or arranged by another person who contracts with the charity for such supply;

(8)  a membership where the membership

(a)  entitles the member to supplies of admissions in respect of a place of amusement that would be taxable supplies if they were made separately from the supply of the membership, or to discounts on the value of consideration for such supplies, except where the value of the supplies or discount is insignificant in relation to the consideration for the membership; or

(b)  includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement, except where the value of the right is insignificant in relation to the consideration for the membership;

(9)  services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;

(10)  a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity;

(11)  a right to play or participate in a game of chance;

(12)  a service of instructing individuals in, or administering examinations in respect of, any course where the supply is made by a vocational school, as defined in section 120, or a school authority, public college or university; or

(13)  an admission in respect of

(a)  a place of amusement,

(b)  a seminar, conference or similar event where the supply is made by a public college or a university; or

(c)  any fund-raising event.

1991, c. 67, s. 141; 1993, c. 19, s. 185; 1994, c. 22, s. 431.

1993-06-15

141. A supply made by a charity of movable property or a service is exempt, except a supply of

(1)  property or a service provided for in Chapter IV and not described in section 148 or 152;

(2)  property or a service the supply of which is deemed under this title to have been made by the charity;

(3)  property, other than capital property of the charity or property that was acquired, manufactured or produced by the charity for the purpose of making a supply of the property, where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, in commercial activities of the charity;

(4)  capital property of the charity where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the charity;

(5)  corporeal property that was acquired, manufactured or produced by the charity for the purpose of making a supply of the property and was neither donated to the charity nor used by another person before its acquisition by the charity, or any service supplied by the charity in respect of such property, other than such property or such a service supplied by the charity under a contract for the supply of food or beverages as caterer including catering;

(6)  property made by way of lease, licence or similar arrangement in conjunction with a supply of an immovable referred to in paragraph 6 of section 168;

(7)  property or a service made by the charity under a contract for the supply of food or beverages as caterer including catering, for an event or occasion sponsored or arranged by another person who contracts with the charity for such supply;

(8)  an admission in respect of a place of amusement or a membership where the membership

(a)  entitles the member to supplies of admissions in respect of a place of amusement that would be taxable supplies if they were made separately from the supply of the membership, or to discounts on the value of consideration for such supplies, except where the value of the supplies or discount is insignificant in relation to the consideration for the membership; or

(b)  includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement, except where the value of the right is insignificant in relation to the consideration for the membership;

(9)  services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;

(10)  a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity;

(11)  a right to play or participate in a game of chance;

(12)  a service of instructing individuals in, or administering examinations in respect of, any course where the supply is made by a vocational school, as defined in section 120, or a school authority, public college or university; or

(13)  an admission in respect of a seminar, conference or similar event supplied by a university or public college.

1991, c. 67, s. 141; 1993, c. 19, s. 185.

1992-07-01

141. A supply made by a charity of movable property or a service is exempt, except a supply of

(1)  property or a service provided for in Chapter IV and not described in section 148 or 152;

(2)  property or a service the supply of which is deemed under this title to have been made by the charity;

(3)  property, other than capital property of the charity or property that was acquired, manufactured or produced by the charity for the purpose of making a supply of the property, where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, in commercial activities of the charity;

(4)  capital property of the charity where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used, otherwise than in making the supply, primarily in commercial activities of the charity;

(5)  corporeal property that was acquired, manufactured or produced by the charity for the purpose of making a supply of the property and was neither donated to the charity nor used by another person before its acquisition by the charity, or any service supplied by the charity in respect of such property, other than such property or such a service supplied by the charity under a contract for catering;

(6)  property made by way of lease, licence or similar arrangement in conjunction with a supply of an immovable referred to in paragraph 6 of section 168;

(7)  property or a service made by the charity under a contract for catering for an event or occasion sponsored or arranged by another person who contracts with the charity for catering;

(8)  an admission in respect of a place of amusement or a membership where the membership

(a)  entitles the member to supplies of admissions in respect of a place of amusement that would be taxable supplies if they were made separately from the supply of the membership, or to discounts on the value of consideration for such supplies, except where the value of the supplies or discount is insignificant in relation to the consideration for the membership; or

(b)  includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement, except where the value of the right is insignificant in relation to the consideration for the membership;

(9)  services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;

(10)  a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity;

(11)  a right to play or participate in a game of chance;

(12)  a service of instructing individuals in, or administering examinations in respect of, any course where the supply is made by a vocational school, as defined in section 120, or a school authority, public college or university; or

(13)  an admission in respect of a seminar, conference or similar event supplied by a university or public college.

1991, c. 67, s. 141.