T-0.1 - Act respecting the Québec sales tax

Section 125 Disposition versions

1994-06-17

125. The following supplies, made by a professional association, public college, vocational school, government, regulatory body or university are exempt:

(1)  a supply that consists in providing an individual with an educational service leading to, or for the purpose of maintaining or upgrading, a professional accreditation or professional title recognized by the regulatory body;

(2)  a supply that consists in administering an examination or a supply of a certificate in respect of an educational service, a professional accreditation or a professional title referred to in subparagraph 1.

This section does not apply if the supplier has made an election under this section in prescribed form containing prescribed information.

1991, c. 67, s. 125; 1994, c. 22, s. 423.

1992-07-01

125. A supply made by a professional or trade association, public college, vocational school, government, regulatory body or university that consists in providing an individual with, or administering an examination in respect of, an educational service leading to, or for the purpose of maintaining or upgrading, a professional accreditation or professional title recognized by the regulatory body is exempt.

This section does not apply if the supplier has filed with the Minister an election under this section in the prescribed form containing the prescribed information.

1991, c. 67, s. 125.