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T-0.1 - Act respecting the Québec sales tax
Section 206.3
Disposition versions
206.3. (Repealed).
206.3. Paragraph 3 of section 206.1 does not apply in respect of property referred to in that paragraph, where the exemption provided for in paragraph aa of section 17 of the Retail Sales Tax Act (chapter I-1) would apply in respect of such property but for section 49 of that Act.
For the purposes of the first paragraph, the expressions “sales of electricity, gas or fuel” and “other than meals and services including telephone service” in paragraph aa of section 17 of the Retail Sales Tax Act shall read as “sales of electricity, gas, combustibles or steam” and “other than meals, mobile homes and services including telephone service”, respectively.
