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T-0.1 - Act respecting the Québec sales tax

Section 22.18
Disposition versions

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22.18. A supply of any of the following services by a person, in connection with the supply by that person of a passenger transportation service, is deemed to be made in Québec if the supply of the passenger transportation service is made in Québec:
(1)  a service of transporting an individual’s baggage; and
(2)  a service of supervising an unaccompanied child.
1997, c. 85, s. 430; 2001, c. 53, s. 278.
22.18. A supply by a person of a service of transporting an individual’s baggage in connection with a passenger transportation service supplied by the person to the individual is deemed to be made in Québec if the supply of the transportation service is made in Québec.
1997, c. 85, s. 430.
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