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

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

Section 489.1r3
Disposition versions

Full text
489.1R3. For the purposes of the first paragraph of section 489.1 of the Act, where a specific tax is payable pursuant to section 488.1 of the Act, a millilitre is considered for the purposes of section 489.1R2 only at the time that tax is payable.
O.C. 1635-96, s. 22; O.C. 1466-98, s. 7; O.C. 321-2017, s. 29.
489.1R3. For the purposes of the first paragraph of section 489.1 of the Act, where a specific tax is payable pursuant to section 488 or 489 of the Act, a millilitre shall be considered for the purposes of section 489.1R2 only at the time that tax is payable.
O.C. 1635-96, s. 22; O.C. 1466-98, s. 7.
© Gouvernement du Québec