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T-0.1 - Act respecting the Québec sales tax
Section 195
Disposition versions
195. Paragraph 1 of section 194 does not apply in respect of a passenger transportation service that is part of a continuous journey, other than a continuous journey that includes transportation by air, where both the origin and the termination of the journey are in Québec and, at the time the journey begins, the individual or group is not scheduled to be outside Canada for an uninterrupted period of a least 24 hours.
