T-0.1 - Act respecting the Québec sales tax

Section 169.2 Disposition versions

2015-10-21

169.2. A supply between the following persons is exempt:

(1)  a municipal body and any of its para-municipal organizations;

(2)  a para-municipal organization of a municipal body and any other para-municipal organization of the municipal body;

(3)  a regional municipality and any of its local municipalities or any para-municipal organization of any of those local municipalities;

(4)  a para-municipal organization of a regional municipality and any local municipality of the regional municipality or any para-municipal organization of the local municipality; or

(5)  a regional municipality or any of its para-municipal organizations and any other organization, other than a government, the designated activities of which include the provision of water or municipal services within a territory over which the regional municipality has jurisdiction.

This section does not apply to a supply of electricity, gas, steam or telecommunication services made by a municipal body or a para-municipal organization, or a branch or division thereof, that acts as a public utility, or any supply made or received by the following persons otherwise than in the course of their designated activities:

(1)  a designated body of the Gouvernement du Québec;

(2)  a para-municipal organization designated as a municipality for the purposes of section 165 or 166 or subdivision 5 of Division I of Chapter VII; or

(3)  another organization referred to in subparagraph 5 of the first paragraph.

1994, c. 22, s. 442; 1997, c. 85, s. 509; 2005, c. 38, s. 365; 2015, c. 21, s. 657.

2005-12-13

169.2. A supply between the following persons is exempt:

(1)  a municipal body and any of its para-municipal organizations;

(2)  a para-municipal organization of a municipal body and any other para-municipal organization of the municipal body;

(3)  a regional municipality and any of its local municipalities or any para-municipal organization of any of those local municipalities;

(4)  a para-municipal organization of a regional municipality and any local municipality of the regional municipality or any para-municipal organization of the local municipality; or

(5)  a regional municipality or any of its para-municipal organizations and any other organization, other than a government, the designated activities of which include the provision of water or municipal services within a territory over which the regional municipality has jurisdiction.

This section does not apply to a supply of electricity, gas, steam or telecommunication services made by a municipal body or a para-municipal organization, or a branch or division thereof, that acts as a public utility, or any supply made or received by the following persons otherwise than in the course of their designated activities:

(1)  a designated body of the Gouvernement du Québec;

(2)  a para-municipal organization designated as a municipality for the purposes of section 165 or 166 or sections 383 to 397.2; or

(3)  another organization referred to in subparagraph 5 of the first paragraph.

1994, c. 22, s. 442; 1997, c. 85, s. 509; 2005, c. 38, s. 365.

1997-12-19

169.2. A supply between the following persons is exempt:

(1)  a municipal body and any of its para-municipal organizations;

(2)  a para-municipal organization of a municipal body and any other para-municipal organization of the municipal body;

(3)  a regional municipality and any of its local municipalities or any para-municipal organization of any of those local municipalities;

(4)  a para-municipal organization of a regional municipality and any local municipality of the regional municipality or any para-municipal organization of the local municipality; or

(5)  a regional municipality or any of its para-municipal organizations and any other organization, other than a government, the designated activities of which include the provision of water or municipal services within a territory over which the regional municipality has jurisdiction.

This section does not apply to a supply of electricity, gas, steam or telecommunication services made by a municipal body or a para-municipal organization, or a branch or division thereof, that acts as a public utility, or any supply made or received by the following persons otherwise than in the course of their designated activities:

(1)  a designated body of the Gouvernement du Québec;

(2)  a para-municipal organization designated as a municipality for the purposes of section 165 or 166 or sections 383 to 397; or

(3)  another organization referred to in subparagraph 5 of the first paragraph.

1994, c. 22, s. 442; 1997, c. 85, s. 509.

1994-06-17

169.2. A supply between the following persons is exempt:

(1)  a municipal body and any of its para-municipal organizations;

(2)  a para-municipal organization of a municipal body and any other para-municipal organization of the municipal body;

(3)  a regional municipality and any of its local municipalities or any para-municipal organization of any of those local municipalities;

(4)  a para-municipal organization of a regional municipality and any local municipality of the regional municipality or any para-municipal organization of the local municipality; or

(5)  a regional municipality or any of its para-municipal organizations and any other organization, other than a government, the designated activities of which include the provision of water or municipal services within a territory over which the regional municipality has jurisdiction.

This section does not apply to any supply made or received by the following persons otherwise than in the course of their designated activities:

(1)  a designated body of the Gouvernement du Québec;

(2)  a para-municipal organization designated as a municipality under section 165 or 166 or under sections 383 to 397;

(3)  another organization referred to in subparagraph 5 of the first paragraph.

1994, c. 22, s. 442.