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 22.17
Disposition versions

Full text
22.17. (Repealed).
1997, c. 85, s. 430; 2011, c. 1, s. 133.
22.17. A supply of a passenger transportation service that is part of a continuous journey is deemed to be made in Québec if
(1)  where the ticket or voucher issued in respect of the passenger transportation service included in the continuous journey that is provided first specifies the origin of the continuous journey, the origin is a place in Québec and the termination, and all stopovers, in respect of the continuous journey are in Canada; or
(2)  in any other case, the place of negotiation of the supply is in Québec.
1997, c. 85, s. 430.
© Gouvernement du Québec