T-0.1 - Act respecting the Québec sales tax

Section 159 Disposition versions

1997-12-19

159. A supply of a membership in a public sector body, other than a membership in a club the main purpose of which is to provide dining, recreational or sporting facilities or in an authorized party, is exempt where each member does not receive a benefit by reason of the membership, other than

(1)  an indirect benefit that is intended to accrue to all members collectively;

(2)  the right to receive services supplied by the body that are in the nature of investigating, conciliating or settling complaints or disputes involving members;

(3)  the right to vote at or participate in meetings;

(4)  the right to receive or acquire property or services supplied to the member for consideration that is not part of the consideration for the membership and that is equal to the fair market value of the property or services at the time the supply is made;

(5)  the right to receive a discount on the value of the consideration for a supply to be made by the body where the total value of all such discounts to which a member is entitled by reason of the membership is insignificant in relation to the consideration for the membership; or

(6)  the right to receive periodic newsletters, reports or publications where, as the case may be,

(a)  their value is insignificant in relation to the consideration for membership, or

(b)  they provide information on the activities of the body or its financial status, other than newsletters, reports or publications the value of which is significant in relation to the consideration for the membership and for which a fee is ordinarily charged by the body to non-members.

This section does not apply where the body has made an election under this section in prescribed form containing prescribed information.

1991, c. 67, s. 159; 1994, c. 22, s. 436; 1997, c. 85, s. 501.

1994-06-17

159. A supply of a membership in a public sector body, other than a membership in a club the main purpose of which is to provide dining, recreational or sporting facilities, is exempt where each member does not receive a benefit by reason of the membership other than

(1)  an indirect benefit that is intended to accrue to all members collectively;

(2)  the right to receive services supplied by the body that are in the nature of investigating, conciliating or settling complaints or disputes involving members;

(3)  the right to vote at or participate in meetings;

(4)  the right to receive or acquire property or services supplied to the member for consideration that is not part of the consideration for the membership and that is equal to the fair market value of the property or services at the time the supply is made;

(5)  the right to receive a discount on the value of the consideration for a supply to be made by the body where the total value of all such discounts to which a member is entitled by reason of the membership is insignificant in relation to the consideration for the membership; or

(6)  the right to receive periodic newsletters, reports or publications where, as the case may be,

(a)  their value is insignificant in relation to the consideration for membership, or

(b)  they provide information on the activities of the body or its financial status, other than newsletters, reports or publications the value of which is significant in relation to the consideration for the membership and for which a fee is ordinarily charged by the body to non-members.

This section does not apply where the body has made an election under this section in prescribed form containing prescribed information.

1991, c. 67, s. 159; 1994, c. 22, s. 436.

1992-07-01

159. A supply of a membership in a public sector body, other than a membership in a club the main purpose of which is to provide dining, recreational or sporting facilities, is exempt where each member does not receive a benefit by reason of the membership other than

(1)  an indirect benefit that is intended to accrue to all members collectively;

(2)  the right to receive services supplied by the body that are in the nature of investigating, conciliating or settling complaints or disputes involving members;

(3)  the right to vote at or participate in meetings;

(4)  the right to receive or acquire property or services supplied to the member for consideration that is not part of the consideration for the membership and that is equal to the fair market value of the property or services at the time the supply is made;

(5)  the right to receive a discount on the value of the consideration for a supply to be made by the body where the total value of all such discounts to which a member is entitled by reason of the membership is insignificant in relation to the consideration for the membership; or

(6)  the right to receive periodic newsletters, reports or publications where, as the case may be,

(a)  their value is insignificant in relation to the consideration for membership, or

(b)  they provide information on the activities of the body or its financial status, other than newsletters, reports or publications the value of which is significant in relation to the consideration for the membership and for which a fee is ordinarily charged by the body to non-members.

This section does not apply where the body has filed with the Minister an election under this section in the prescribed form and containing the prescribed information.

1991, c. 67, s. 159.