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T-0.1 - Act respecting the Québec sales tax

Section 162
Disposition versions

Full text
162. A supply of any of the following property or services made by a government or municipality or by a commission or other body established by a government or municipality is exempt:
(1)  a supply of
(a)  a service of registering, or processing an application to register, any property in a property registration system,
(b)  a service of filing, or processing an application to file, any document in a property registration system, or
(c)  a right to use, or to have access to, a property registration system to register, or make application to register, any property in it or to file, or make application to file, any document in it;
(2)  a supply of
(a)  a service of filing, or processing an application to file, a document in the registration system of a court or in accordance with legislative requirements,
(b)  a right to use, or to have access to, the registration system of a court, or any other registration system in which documents are filed in accordance with legislative requirements, for the purpose of filing a document in that registration system,
(c)  a service of issuing or providing, or processing an application to issue or provide, a document from the registration system of a court, or
(d)  a right to use, or to have access to, the registration system of a court to issue or obtain a document;
(3)  a supply (other than of a right or service supplied in respect of the bringing of alcoholic beverages into Québec) of
(a)  a quota, licence, permit or similar right,
(b)  a service of processing an application for a quota, licence, permit or similar right, or
(c)  a right to use, or to have access to, a filing or registration system to make application for a quota, licence, permit or similar right;
(4)  a supply of any document, a service of providing information, or a right to use, or to have access to, a filing or registration system to obtain any document or information that indicates
(a)  the vital statistics, residency, citizenship or right to vote of any person,
(b)  the registration of any person for any service provided by a government or municipality or by a board, commission or other body established by a government or municipality, or
(c)  any other status of any person;
(5)  a supply of any document, a service of providing information, or a right to use, or to have access to, a filing or registration system to obtain any document or information, in respect of
(a)  the title to, or any right in, property,
(b)  any encumbrance or assessment in respect of property, or
(c)  the zoning of an immovable;
(6)  a supply of a service of providing information under the Access to Information Act (R.S.C. 1985, c. A-1), the Privacy Act (R.S.C. 1985, c. P-21) or the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1);
(7)  a supply of a law enforcement service or fire safety service made to a government or a municipality or to a commission or other body established by a government or municipality;
(8)  a supply of a service of collecting garbage, including recyclable materials; and
(9)  a supply of a right to deposit refuse at a refuse disposal site.
1991, c. 67, s. 162; 1994, c. 22, s. 438; 1995, c. 63, s. 345; 1997, c. 85, s. 504; 2000, c. 20, s. 175; 2009, c. 5, s. 608; 2020, c. 16, s. 199.
162. A supply of any of the following property or services made by a government or municipality or by a commission or other body established by a government or municipality is exempt:
(1)  a supply of
(a)  a service of registering, or processing an application to register, any property in a property registration system,
(b)  a service of filing, or processing an application to file, any document in a property registration system, or
(c)  a right to use, or to have access to, a property registration system to register, or make application to register, any property in it or to file, or make application to file, any document in it;
(2)  a supply of
(a)  a service of filing, or processing an application to file, a document in the registration system of a court or in accordance with legislative requirements,
(b)  a right to use, or to have access to, the registration system of a court, or any other registration system in which documents are filed in accordance with legislative requirements, for the purpose of filing a document in that registration system,
(c)  a service of issuing or providing, or processing an application to issue or provide, a document from the registration system of a court, or
(d)  a right to use, or to have access to, the registration system of a court to issue or obtain a document;
(3)  a supply (other than of a right or service supplied in respect of the bringing of alcoholic beverages into Québec) of
(a)  a quota, licence, permit or similar right,
(b)  a service of processing an application for a quota, licence, permit or similar right, or
(c)  a right to use, or to have access to, a filing or registration system to make application for a quota, licence, permit or similar right;
(4)  a supply of any document, a service of providing information, or a right to use, or to have access to, a filing or registration system to obtain any document or information that indicates
(a)  the vital statistics, residency, citizenship or right to vote of any person,
(b)  the registration of any person for any service provided by a government or municipality or by a board, commission or other body established by a government or municipality, or
(c)  any other status of any person;
(5)  a supply of any document, a service of providing information, or a right to use, or to have access to, a filing or registration system to obtain any document or information, in respect of
(a)  the title to, or any right in, property,
(b)  any encumbrance or assessment in respect of property, or
(c)  the zoning of an immovable;
(6)  a service of providing information under the Access to Information Act (Revised Statutes of Canada, 1985, chapter A-1), the Privacy Act (Revised Statutes of Canada, 1985, chapter P-21) or the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1);
(7)  a law enforcement service or fire safety service, made to a government or a municipality or to a commission or other body established by a government or municipality;
(8)  a service of collecting garbage, including recyclable materials; and
(9)  a right to deposit refuse at a refuse disposal site.
1991, c. 67, s. 162; 1994, c. 22, s. 438; 1995, c. 63, s. 345; 1997, c. 85, s. 504; 2000, c. 20, s. 175; 2009, c. 5, s. 608.
162. A supply of any of the following property or services made by a government or municipality or by a commission or other body established by a government or municipality is exempt:
(1)  a service of registering any property or filing any document in a property registration system;
(2)  a service of procuring a document by a court or filing a document in a court;
(2.1)  a service of filing of a document under an Act;
(3)  a quota, licence, permit or similar right, other than such a right supplied in respect of the bringing of alcoholic beverages into Québec and any service in respect of an application for such a right;
(4)  a service of providing information in respect of, or of any certificate or other document evidencing, the vital statistics, residency, citizenship or right to vote of any person, the registration of any person for any service provided by a government or any other status of any person;
(5)  a service of providing information, or a certificate or other document, in respect of
(a)  the title to, or any right in, property,
(b)  any encumbrance or assessment in respect of property, or
(c)  the zoning of an immovable;
(6)  a service of providing information under the Access to Information Act (Revised Statutes of Canada, 1985, chapter A-1), the Privacy Act (Revised Statutes of Canada, 1985, chapter P-21) or the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1);
(7)  a law enforcement service or fire safety service, made to a government or a municipality or to a commission or other body established by a government or municipality;
(8)  a service of collecting garbage, including recyclable materials; and
(9)  a right to deposit refuse at a refuse disposal site.
1991, c. 67, s. 162; 1994, c. 22, s. 438; 1995, c. 63, s. 345; 1997, c. 85, s. 504; 2000, c. 20, s. 175.
162. A supply of any of the following property or services made by a government or municipality or by a commission or other body established by a government or municipality is exempt:
(1)  a service of registering any property or filing any document in a property registration system;
(2)  a service of procuring a document by a court or filing a document in a court;
(2.1)  a service of filing of a document under an Act;
(3)  a quota, licence, permit or similar right, other than such a right supplied in respect of the bringing of alcoholic beverages into Québec and any service in respect of an application for such a right;
(4)  a service of providing information in respect of, or of any certificate or other document evidencing, the vital statistics, residency, citizenship or right to vote of any person, the registration of any person for any service provided by a government or any other status of any person;
(5)  a service of providing information, or a certificate or other document, in respect of
(a)  the title to, or any right in, property,
(b)  any encumbrance or assessment in respect of property, or
(c)  the zoning of an immovable;
(6)  a service of providing information under the Access to Information Act (Revised Statutes of Canada, 1985, chapter A-1), the Privacy Act (Revised Statutes of Canada, 1985, chapter P-21) or the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1);
(7)  a law enforcement service or fire prevention service, made to a government or a municipality or to a commission or other body established by a government or municipality;
(8)  a service of collecting garbage, including recyclable materials; and
(9)  a right to deposit refuse at a refuse disposal site.
1991, c. 67, s. 162; 1994, c. 22, s. 438; 1995, c. 63, s. 345; 1997, c. 85, s. 504.
162. A supply of any of the following property or services made by a government or municipality or by a commission or other body established by a government or municipality is exempt:
(1)  a service of registering any property or filing any document in a property registration system;
(2)  a service of procuring a document by a court or filing a document in a court;
(2.1)  a service of filing of a document under an Act;
(3)  a quota, licence, permit or similar right, other than such a right supplied in respect of the bringing of alcoholic beverages into Québec and any service in respect of an application for such a right;
(4)  a service of providing information in respect of, or of any certificate or other document evidencing, the vital statistics, residency, citizenship or right to vote of any person, the registration of any person for any service provided by a government or any other status of any person;
(5)  a service of providing information in respect of, or a certificate or other document attesting, a title to property, or a right in or charge on property;
(6)  a service of providing information under the Access to Information Act (Revised Statutes of Canada, 1985, chapter A-1), the Privacy Act (Revised Statutes of Canada, 1985, chapter P-21) or the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1);
(7)  a law enforcement service or fire prevention service, made to a government or a municipality or to a commission or other body established by a government or municipality;
(8)  garbage collection services but not including a supply of a service that is not part of the basic garbage collection service supplied by a government or a municipality on a regularly scheduled basis;
(9)  a right to deposit refuse at a refuse disposal site.
1991, c. 67, s. 162; 1994, c. 22, s. 438; 1995, c. 63, s. 345.
162. A supply of any of the following property or services made by a government or municipality or by a commission or other body established by a government or municipality is exempt:
(1)  a service of registering any property or filing any document in a property registration system;
(2)  a service of procuring or filing a document in a court;
(2.1)  a service of filing of a document under an Act;
(3)  a quota, licence, permit or similar right, other than such a right supplied in respect of the bringing of alcoholic beverages into Québec and any service in respect of an application for such a right;
(4)  a service of providing information in respect of, or of any certificate or other document evidencing, the vital statistics, residency, citizenship or right to vote of any person, the registration of any person for any service provided by a government or any other status of any person;
(5)  a service of providing information in respect of, or a certificate or other document attesting, a title to property, or a right in or charge on property;
(6)  a service of providing information under the Access to Information Act (Revised Statutes of Canada, 1985, chapter A-1), the Privacy Act (Revised Statutes of Canada, 1985, chapter P-21) or the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1);
(7)  a law enforcement service or fire prevention service, made to a government or a municipality or to a commission or other body established by a government or municipality;
(8)  garbage collection services but not including a supply of a service that is not part of the basic garbage collection service supplied by a government or a municipality on a regularly scheduled basis;
(9)  a right to deposit refuse at a refuse disposal site.
1991, c. 67, s. 162; 1994, c. 22, s. 438.
162. A supply of any of the following property or services made by a government or municipality or by a commission or other body established by a government or municipality is exempt:
(1)  a service of registering any property or filing any document in a property registration system;
(2)  a service of procuring or filing a document in a court;
(3)  a quota, licence, permit or similar right, other than such a right supplied in respect of the bringing of alcoholic beverages into Québec;
(4)  a service of providing information in respect of, or of any certificate or other document evidencing, the vital statistics, residency, citizenship or right to vote of any person, the registration of any person for any service provided by a government or any other status of any person;
(5)  a service of providing information in respect of, or a certificate or other document attesting, a title to property, or a right in or charge on property;
(6)  a service of providing information under the Access to Information Act (Revised Statutes of Canada, 1985, chapter A-1) or the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1);
(7)  a law enforcement service or fire prevention service, made to a government or a municipality or to a commission or other body established by a government or municipality;
(8)  garbage collection services but not including a supply of a service that is not part of the basic garbage collection service supplied by a government or a municipality on a regularly scheduled basis;
(9)  a right to deposit refuse at a refuse disposal site.
1991, c. 67, s. 162.
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