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T-0.1 - Act respecting the Québec sales tax

Section 165
Disposition versions

Full text
165. A supply of a service, made by a municipality or by an organization that operates a water distribution, sewerage or drainage system and that is designated by the Minister to be a municipality for the purposes of this section, of installing, repairing, maintaining, or interrupting the operation of a water distribution, sewerage or drainage system, is exempt.
1991, c. 67, s. 165; 1994, c. 22, s. 440; 1997, c. 85, s. 507.
165. A supply of a service, made by a municipality or by an organization that operates a water distribution, sewerage or drainage system and that is designated by the Minister to be a municipality for the purposes of this section, of installing, repairing or maintaining a water distribution, sewerage or drainage system that is for the use of all occupants and owners of immovables situated in a particular geographic area, is exempt.
This section does not apply to a supply of a service, for which a separate charge is made to the recipient, of repairing or maintaining any part of the system referred to in the first paragraph where the recipient is the occupant or owner of a particular parcel of an immovable situated in the particular geographic area and the part of the system is for the exclusive use of occupants and owners of the particular parcel.
1991, c. 67, s. 165; 1994, c. 22, s. 440.
165. A supply of a service made by or on behalf of a government or municipality, or by an organization designated by the Minister to be a municipality for the purposes of this section, of installing, repairing or maintaining a water distribution, sewerage or drainage system that is for the use of all occupants and owners of immovables situated in a particular geographic area, is exempt.
This section does not apply to a supply of a service for which a separate charge is made to the recipient of repairing or maintaining any part of the system referred to in the first paragraph that is for the sole use of the occupants or owners of a particular parcel of an immovable.
1991, c. 67, s. 165.
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