T-0.1 - Act respecting the Québec sales tax

Full text
48.1. The following supplies, when made by a sponsor of a foreign convention, are deemed to have been made otherwise than in the course of a commercial activity of the sponsor:
(1)  a supply of an admission to the convention;
(2)  a supply by way of lease, licence or similar arrangement of an immovable for use by the recipient of the supply exclusively as the site for the promotion, at the convention, of a business of, or of property or services supplied by, the recipient; and
(3)  a supply of related convention supplies to the recipient of the supply referred to in paragraph 2.
1994, c. 22, s. 393.