Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 164
Disposition versions

Full text
164. A supply of a municipal service made by a government or municipality to owners or occupants of immovables situated in a particular geographic area is exempt where
(1)  the owners or occupants have no option but to receive the service; or
(2)  the service is supplied because of a failure by an owner or occupant to comply with an obligation imposed under a law.
This section does not include a supply of a service of testing or inspecting any property for the purpose of verifying or certifying that the property meets particular standards of quality or is suitable for consumption, use or supply in a particular manner.
1991, c. 67, s. 164; 1997, c. 85, s. 505; 2002, c. 40, s. 340.
164. A supply of a municipal service made by or on behalf of a government or municipality to owners or occupants of immovables situated in a particular geographic area is exempt where
(1)  the owners or occupants have no option but to receive the service; or
(2)  the service is supplied because of a failure by an owner or occupant to comply with an obligation imposed under a law.
This section does not include a supply of a service of testing or inspecting any property for the purpose of verifying or certifying that the property meets particular standards of quality or is suitable for consumption, use or supply in a particular manner.
1991, c. 67, s. 164; 1997, c. 85, s. 505.
164. A supply of a municipal service made by or on behalf of a government or municipality to owners or occupants of immovables situated in a particular geographic area is exempt where the owners or occupants have no option but to receive the service.
This section does not apply to a supply of a service of testing or inspecting any property for the purpose of verifying or certifying that the property meets particular standards of quality or is suitable for consumption, use or supply in a particular manner.
1991, c. 67, s. 164.
© Gouvernement du Québec