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T-0.1 - Act respecting the Québec sales tax

Section 198
Disposition versions

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198. A supply of an admission to a convention, other than an admission to a foreign convention, made by a sponsor of the convention to a person not resident in Québec is a zero-rated supply.
1991, c. 67, s. 198; 1994, c. 22, s. 458; 2012, c. 28, s. 62; 2015, c. 21, s. 663.
198. The following are zero-rated supplies:
(1)  (paragraph repealed);
(2)  a supply of property or a service that is for the use of the Lieutenant-Governor of Québec or another province;
(3)  a supply of an admission to a convention, other than an admission to a foreign convention, made by a sponsor of the convention to a person not resident in Québec.
1991, c. 67, s. 198; 1994, c. 22, s. 458; 2012, c. 28, s. 62.
198. The following are zero-rated supplies:
(1)  a supply of a financial service;
(2)  a supply of property or a service that is for the use of the Lieutenant-Governor of Québec or another province;
(3)  a supply of an admission to a convention, other than an admission to a foreign convention, made by a sponsor of the convention to a person not resident in Québec.
1991, c. 67, s. 198; 1994, c. 22, s. 458.
198. The following are zero-rated supplies:
(1)  a supply of a financial service;
(2)  a supply of property or a service that is for the use of the Lieutenant-Governor of Québec or another province.
1991, c. 67, s. 198.
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