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T-0.1 - Act respecting the Québec sales tax

Section 301.5
Disposition versions

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301.5. Except for the purposes of section 301.6, in carrying on the particular construction, the surety is deemed to be making a taxable supply in Québec to which section 68 and Divisions III.0.0.1 and X do not apply and for which the contract payment is deemed to be consideration.
2012, c. 28, s. 99; 2013, c. 10, s. 221.
301.5. Except for the purposes of section 301.6, in carrying on the particular construction, the surety is deemed to be making, at the place where the particular supply was made, a taxable supply to which section 68 and Divisions III.0.0.1 and X do not apply and for which the contract payment is deemed to be consideration.
2012, c. 28, s. 99.
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