Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-1 - Retail Sales Tax Act

Section 18.1.1
Disposition versions

Full text
18.1.1. Notwithstanding paragraph g.1 of section 17, the tax provided for in this chapter applies to sales of the following property:
(a)  food products intended for household pets, other than such products purchased by a person who, as part of an enterprise, raises or keeps such pets for sale;
(b)  food products intended for wild birds.
1990, c. 60, s. 17.
© Gouvernement du Québec