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T-0.1 - Act respecting the Québec sales tax

Section 163
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163. Notwithstanding section 162, the following supplies are not exempt:
(1)  a supply to a consumer of a right to hunt or fish;
(2)  a supply of a right to take or remove forestry products, products that grow in water, fishery products, minerals or peat, where the supply is made to
(a)  a consumer; or
(b)  a person who is not a registrant and who acquires the right in the course of a business of the person of making supplies of the products, minerals or peat to consumers;
(3)  a supply of a right to use, to have access to or to enter property of the government, municipality or other body other than a right, referred to in any of paragraphs 1 to 5 of section 162, to use, or to have access to, a filing or registration system.
1991, c. 67, s. 163; 1994, c. 22, s. 439; 2009, c. 5, s. 609.
163. Notwithstanding section 162, the following supplies are not exempt:
(1)  a supply to a consumer of a right to hunt or fish;
(2)  a supply of a right to take or remove forestry products, products that grow in water, fishery products, minerals or peat, where the supply is made to
(a)  a consumer; or
(b)  a person who is not a registrant and who acquires the right in the course of a business of the person of making supplies of the products, minerals or peat to consumers;
(3)  a supply of a right to enter, to have access to or to use property of the Government, a municipality or another body.
1991, c. 67, s. 163; 1994, c. 22, s. 439.
163. Notwithstanding section 162, the following supplies are not exempt:
(1)  a supply to a consumer of a right to hunt or fish;
(2)  a supply or a right to take or remove minerals, forestry products, water or fishery products, where the right is supplied to
(a)  a consumer; or
(b)  a person who is not a registrant and who acquires the right in the course of a business of making supplies of the minerals, forestry products, water or fishery products to consumers;
(3)  a supply of a right to enter, to have access to or to use property of the Government, a municipality or another body.
1991, c. 67, s. 163.
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