T-0.1 - Act respecting the Québec sales tax

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350.7.6. Each of the following is deemed not to be a financial service:
(1)  the operation, maintenance or administration of a system of accounts, to which barter units can be credited, of members of a barter exchange network;
(2)  the crediting of a barter unit to such an account;
(3)  the supply, receipt or redemption of a barter unit; and
(4)  the agreeing to provide, or the arranging for, any service referred to in paragraphs 1 to 3.
2001, c. 53, s. 337.