Ministère de l'Emploi et de la Solidarité sociale
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T-0.1 - Act respecting the Québec sales tax

Section 180.1
Disposition versions

Full text
180.1. A supply of fuel is a zero-rated supply when it is made to a person who is registered under Division I of Chapter VIII at the time the supply is made, where
(1)  the person carries on a business of transporting property or passengers to or from Québec or between places outside Québec by aircraft, railway or ship; and
(2)  the fuel is acquired by the person for use in the course of so transporting property or passengers.
1994, c. 22, s. 452; 1997, c. 85, s. 518.
180.1. A supply of fuel is a zero-rated supply when it is made to a person who is registered under Division I of Chapter VIII at the time the supply is made, where
(1)  the person carries on the business of transporting property or passengers to or from Québec by aircraft, railway or ship; and
(2)  the fuel is acquired by the person for use in the course of so transporting property or passengers.
1994, c. 22, s. 452.
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