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T-0.1 - Act respecting the Québec sales tax

Section 118
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118. A supply of food and beverages, including the services of a caterer, made to an operator of a health care institution under a contract to provide on a regular basis meals for the patients or residents of the institution is exempt.
1991, c. 67, s. 118; 1992, c. 21, s. 375.
118. A supply of food and beverages, including the services of a caterer, made to an operator of a health care establishment under a contract to provide on a regular basis meals for the patients or residents of the establishment is exempt.
1991, c. 67, s. 118.
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