T-0.1 - Act respecting the Québec sales tax

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350.17.2. A charity may apply to the Minister, in prescribed form containing prescribed information, to be designated for the purposes of paragraph 4.1 of section 138.1 if
(1)  one of the main purposes of the charity is the provision of employment, training for employment or employment placement services for individuals with disabilities or the provision of instructional services to assist such individuals in securing employment; and
(2)  the charity supplies, on a regular basis, specified services that are performed, in whole or in part, by individuals with disabilities.
2001, c. 53, s. 340.