T-0.1 - Act respecting the Québec sales tax

Section 166 Disposition versions

1997-12-19

166. The following supplies are exempt:

(1)  a supply of unbottled water when made by a person other than a government or by a government designated by the Minister to be a municipality for the purposes of this section;

(2)  a supply of the service of delivering water, when the service is supplied by the supplier of the water and that supply of water is described in subparagraph 1.

This section does not apply to a supply of unbottled water that is a zero-rated supply or a supply of water dispensed in single servings to consumers through a vending machine or at a permanent establishment of the supplier.

1991, c. 67, s. 166; 1994, c. 22, s. 440; 1997, c. 85, s. 507.

1994-06-17

166. A supply of unbottled water, including the service of delivering the water, when made by a person other than a government or by a government designated by the Minister to be a municipality for the purposes of this section is exempt.

This section does not apply to a supply of unbottled water that is a zero-rated supply or a supply of water dispensed in single servings to consumers through a vending machine or at a permanent establishment of the supplier.

1991, c. 67, s. 166; 1994, c. 22, s. 440.

1992-07-01

166. A supply of unbottled water made by a government, municipality or designated organization referred to in section 165 is exempt.

1991, c. 67, s. 166.