T-0.1 - Act respecting the Québec sales tax

Section 154 Disposition versions

1997-12-19

154. A supply made by a public sector body of a right of membership in a program established and operated by the body that consists of a series of supervised instructional classes or activities involving athletics, outdoor recreation, music, dance, arts, crafts or other hobbies or recreational pursuits is exempt where

(1)  it may reasonably be expected, given the nature of the classes or activities or the degree of relevant skill or ability required for participation in them, that the program will be provided primarily to children 14 years of age or under, except where the program involves overnight supervision throughout a substantial portion of the program; or

(2)  the program is provided primarily for underprivileged individuals or individuals with a disability.

The first paragraph also applies to a supply of services supplied as part of a program referred to in that paragraph.

1991, c. 67, s. 154; 1997, c. 85, s. 498.

1992-07-01

154. A supply made by a public sector body of a right of membership in a program established and operated by the body that consists of a series of supervised instructional classes or activities involving athletics, outdoor recreation, music, dance, arts, crafts or other hobbies or recreational pursuits is exempt where

(1)  it may reasonably be expected, given the nature of the classes or activities or the degree of relevant skill or ability required for participation in them, that the program will be provided primarily to children 14 years of age or under, except where the program involves overnight supervision throughout a substantial portion of the program; or

(2)  the program is provided primarily for underprivileged or mentally or physically disabled individuals.

The first paragraph also applies to a supply of services supplied as part of a program referred to in that paragraph.

1991, c. 67, s. 154.