T-0.1 - Act respecting the Québec sales tax

Section 143.2 Disposition versions

1997-12-19

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

(1)  a supply of any property or service where the institution 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 institution 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 4 or 11 of section 141; 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. 492.