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

Section 541.47r3 Disposition versions

2019-06-19

541.47R3. The property excluded from the application of section 541.47R2 is the following:

(1)  alcoholic beverages;

(2)  fuel within the meaning of section 1 of the Fuel Tax Act (chapter T-1);

(3)  meals supplied in a restaurant or a similar business; and

(4)  cannabis products, within the meaning of section 2 of the Excise Act, 2001 (S.C. 2002, c. 22).

O.C. 1393-99, s. 1; S.Q. 2019, c .14, s. 665.

2012-09-01

541.47R3. The property excluded from the application of section 541.47R2 is the following:

(1)  alcoholic beverages;

(2)  fuel within the meaning of section 1 of the Fuel Tax Act (chapter T-1); and

(3)  meals supplied in a restaurant or a similar business.

O.C. 1393-99, s. 1.