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T-0.1 - Act respecting the Québec sales tax

Section 137
Disposition versions

Full text
137. A supply of a service of providing care and supervision and a place of residence for children or disabled or underprivileged individuals in an institution operated by the supplier for the purpose of providing such services is exempt.
1991, c. 67, s. 137; 1992, c. 21, s. 375; 1994, c. 22, s. 428.
137. A supply made by a person of a service of providing care and supervision to a resident of an institution established and operated by the person for the purpose of providing such service and of providing a place of residence for children or disabled or underprivileged individuals is exempt.
1991, c. 67, s. 137; 1992, c. 21, s. 375.
137. A supply made by a person of a service of providing care and supervision to a resident of an establishment established and operated by the person for the purpose of providing such service and of providing a place of residence for children or disabled or underprivileged individuals is exempt.
1991, c. 67, s. 137.
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