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T-0.1 - Act respecting the Québec sales tax
Section 477.6.1
Disposition versions
477.6.1. A supplier to which the first or second paragraph of section 477.6 applies or a person to which the third paragraph of that section applies is not required to collect the tax payable by a specified Québec consumer under section 16 in respect of a taxable supply of an emission allowance.
477.6.1. A supplier to whom the first paragraph of section 477.6 applies and a person to whom the third paragraph of that section applies are not required to collect the tax payable by a specified Québec consumer under section 16 in respect of a taxable supply of an emission allowance.
