T-0.1 - Act respecting the Québec sales tax

Section 99.1 Disposition versions

1994-06-17

99.1. A supply of meals made by a person who is making a supply, described by paragraph 1 of section 98, of a residential complex or unit is exempt where the meals are provided, to the occupant of the complex or unit, in the complex or unit or in the residential complex in which the unit is located under an arrangement whereby at least 10 meals per week are supplied for a single consideration determined before any meal is provided under the arrangement.

1994, c. 22, s. 414.