T-0.1 - Act respecting the Québec sales tax

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327.8. For the purposes of this division,
outside flight means any flight, other than a flight originating and terminating in Québec, of an aircraft that is operated by a person in the course of a business of supplying passenger transportation services;
outside voyage means any voyage, other than a voyage originating and terminating in Québec, of a vessel that is operated by a person in the course of a business of supplying passenger transportation services.
1997, c. 85, s. 618.