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T-0.1 - Act respecting the Québec sales tax

Section 296.1
Disposition versions

Full text
296.1. Section 294 does not apply to
(1)  a person registered under Chapter VIII.1; or
(2)  a person not resident in Québec that makes a supply in Québec of admissions in respect of an activity, a seminar, an event or a place of amusement and whose only business carried on in Québec is the making of such supplies.
1995, c. 63, s. 385; 2021, c. 18, s. 185.
296.1. Section 294 does not apply to a person not resident in Québec who makes a supply in Québec of admissions in respect of an activity, a seminar, an event or a place of amusement and whose only business carried on in Québec is the making of such supplies.
1995, c. 63, s. 385.
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