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T-0.1 - Act respecting the Québec sales tax

Section 180.3
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180.3. A supply of an air navigation service, as defined in subsection 1 of section 2 of the Civil Air Navigation Services Commercialization Act (Statutes of Canada, 1996, chapter 20), made to a person who is registered under Division I of Chapter VIII at the time the supply is made, is a zero-rated supply if
(1)  the person carries on a business of transporting passengers or property to or from Québec, or between places outside Québec, by aircraft; and
(2)  the air navigation service is acquired by the person for use in the course of so transporting passengers or property.
2001, c. 53, s. 306.
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