T-0.1 - Act respecting the Québec sales tax

Section 143 Disposition versions

1997-12-19

143. (Repealed).

1991, c. 67, s. 143; 1994, c. 22, s. 432; 1997, c. 85, s. 491.

1994-06-17

143. Notwithstanding section 142, the following supplies are not exempt:

(1)  a supply of property or a service described in any of paragraphs 1 to 4 and 11 of section 141;

(2)  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;

(3)  a supply of an immovable made by way of sale.

1991, c. 67, s. 143; 1994, c. 22, s. 432.

1992-07-01

143. Notwithstanding section 142, the following supplies are not exempt:

(1)  a supply of property or a service described in any of paragraphs 1 to 4 and 11 of section 141;

(2)  a supply of an admission in respect of a place of amusement at which bets are placed or a game of chance is conducted;

(3)  a supply of an immovable made by way of sale.

1991, c. 67, s. 143.