T-0.1 - Act respecting the Québec sales tax

Section 147 Disposition versions

1997-12-19

147. A supply of a service is exempt when the service is deemed under section 60 to have been supplied

(1)  by a public institution or non-profit organization, other than a prescribed person; or

(2)  where the service is in respect of a bet made through the agency of a pari-mutuel system on a running, trotting or pacing horse-race.

1991, c. 67, s. 147; 1997, c. 85, s. 494.

1992-07-01

147. A supply of a service is exempt when the service is deemed under section 60 to have been supplied

(1)  by a charity or non-profit organization, other than a prescribed person; or

(2)  where the service is in respect of a bet made through the agency of a pari-mutuel system on a running, trotting or pacing horse-race.

1991, c. 67, s. 147.