T-0.1 - Act respecting the Québec sales tax

Section 350.11 Disposition versions

2001-12-20

350.11. The following supplies are deemed not to be supplies:

(1)  supplies made to an issuer by a distributor of the issuer of a service in respect of

(a)  the supply of rights of the issuer,

(b)  the awarding, payment or delivery of prizes won in games of chance conducted by the issuer, or

(c)  the maintenance and repair of equipment used by the distributor in the supplying of rights of the issuer; and

(1.1)  supplies made to an issuer by a distributor of the issuer of a service in respect of the acceptance, on behalf of the issuer, of bets on games of chance conducted by the issuer, including supplies of a service of managing, administering and carrying on the day-to-day operations of the issuer’s gaming activities that are connected with a casino of the issuer;

(1.2)  specified gaming machine supplies made to an issuer by a distributor of the issuer; and

(2)  supplies made by an issuer to a distributor of the issuer of a service in respect of

(a)  the supply of rights of the issuer, or

(b)  the awarding, payment or delivery of prizes won in games of chance conducted by the issuer.

1994, c. 22, s. 556; 2001, c. 53, s. 339.

1994-06-17

350.11. The following supplies are deemed not to be supplies:

(1)  supplies made to an issuer by a distributor of the issuer of a service in respect of

(a)  the supply of rights of the issuer,

(b)  the awarding, payment or delivery of prizes won in games of chance conducted by the issuer, or

(c)  the maintenance and repair of equipment used by the distributor in the supplying of rights of the issuer; and

(2)  supplies made by an issuer to a distributor of the issuer of a service in respect of

(a)  the supply of rights of the issuer, or

(b)  the awarding, payment or delivery of prizes won in games of chance conducted by the issuer.

1994, c. 22, s. 556.