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

Section 389r7
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389R7. For the purposes of sections 389R1 to 389R11, if, under section 86, 89 or 90 of the Act, tax in respect of a supply of property or a service becomes payable by a person on a particular day, the consideration on which that tax is calculated is deemed to have become due on that day.
O.C. 1463-2001, s. 28.
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