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T-0.1 - Act respecting the Québec sales tax

Section 22.17.1
Disposition versions

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22.17.1. A supply of a passenger transportation service is deemed to be made in Québec if the passenger transportation service
(1)  is part of a continuous journey in respect of which there is a ticket or voucher, issued in respect of the particular passenger transportation service included in the continuous journey that is provided first, specifying the origin of the continuous journey and
(a)  the origin is a place in Québec, and
(b)  the termination and all stopovers in respect of the continuous journey are in Canada;
(2)  is part of a continuous journey in respect of which there is no ticket or voucher, issued in respect of the particular passenger transportation service included in the continuous journey that is provided first, specifying the origin of the continuous journey and
(a)  the passenger transportation service included in the continuous journey that is provided first cannot begin otherwise than in Québec, and
(b)  the termination and all stopovers in respect of the continuous journey are in Canada; or
(3)  is not part of a continuous journey and
(a)  the passenger transportation service begins in Québec, and
(b)  the passenger transportation service ends in Canada.
2011, c. 1, s. 134.
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