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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 350.51r1
Disposition versions

Full text
350.51R1. For the purposes of sections 350.51R3 to 350.51R10,
“goods and services tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
“tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid.
O.C. 642-2010, s. 1; O.C. 586-2015, s. 1.
350.51R1. For the purposes of sections 350.51R3 to 350.51R9,
“goods and services tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
“tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid.
O.C. 642-2010, s. 1.
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