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T-0.1 - Act respecting the Québec sales tax

Section 152
Disposition versions

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152. A supply made by a public sector body of any property or service is exempt if all or substantially all of the supplies of the property or service by the body are made for no consideration, but not including a supply of
(1)  blood or blood derivatives; or
(2)  a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the body.
1991, c. 67, s. 152; 1997, c. 85, s. 497; 2015, c. 21, s. 654.
152. A supply made by a public sector body of any property or service, other than a supply of blood or blood derivatives, is exempt where all or substantially all of the supplies of the property or service by the body are made for no consideration.
1991, c. 67, s. 152; 1997, c. 85, s. 497.
152. A supply made by a public sector body of any property or service is exempt where all or substantially all of the supplies of the property or service by the body are made for no consideration.
1991, c. 67, s. 152.
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