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 167
Disposition versions

Full text
167. The following supplies are exempt:
(1)  a supply of a municipal transit service;
(2)  a supply of a right that exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by a transit authority;
(3)  a supply of a public passenger transportation service designated by the Minister to be a municipal transit service; or
(4)  a supply of a right that exclusively entitles an individual to use a public passenger transportation service referred to in subparagraph 3.
The first paragraph does not apply if the supply is made to a transit authority.
1991, c. 67, s. 167; 1997, c. 85, s. 507; 2005, c. 1, s. 354; 2012, c. 28, s. 55; 2021, c. 18, s. 179.
167. A supply of a municipal transit service or of a public passenger transportation service designated by the Minister to be a municipal transit service is exempt if it is made to
(1)  a member of the public;
(2)  a government;
(3)  a prescribed mandatary for the purposes of section 399.1; or
(4)  a department within the meaning of section 2 of the Financial Administration Act (R.S.C. 1985, c. F-11).
1991, c. 67, s. 167; 1997, c. 85, s. 507; 2005, c. 1, s. 354; 2012, c. 28, s. 55.
167. A supply of a municipal transit service or of a public passenger transportation service designated by the Minister to be a municipal transit service is exempt if it is made to
(1)  a member of the public;
(2)  a government;
(3)  a prescribed agency or mandatary for the purposes of section 678; or
(4)  an agency of a government other than the Gouvernement du Québec, except where the agency is mentioned in Schedule I to the Federal-Provincial Fiscal Arrangements Act (Revised Statutes of Canada, 1985, chapter F-8).
1991, c. 67, s. 167; 1997, c. 85, s. 507; 2005, c. 1, s. 354.
167. A supply made to a member of the public of a municipal transit service or of a public passenger transportation service designated by the Minister to be a municipal transit service is exempt.
1991, c. 67, s. 167; 1997, c. 85, s. 507.
167. A supply of a municipal transit service or a public passenger transportation service designated by the Minister to be a municipal transit service is exempt.
1991, c. 67, s. 167.
© Gouvernement du Québec