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I-3 - Taxation Act
Section 42.7
Disposition versions
42.7. For the purposes of the definition of “regulated establishment” in section 42.6, a regulated establishment does not include
(a) a place situated in Québec where mainly lodging or food, or both, are provided by the week, month or year in return for payment;
(b) a place where the activity consisting in the providing of food and beverages is carried on by an educational institution, a hospital institution, a shelter for needy persons or victims of violence or any other similar establishment;
(c) a place where the activity consisting in the providing of food and beverages is carried on by a charity or a similar organization but is not carried on on a regular basis;
(d) a cafeteria;
(e) a fast food outlet in which the employees do not ordinarily receive tips from the majority of customers.
