T-0.1 - Act respecting the Québec sales tax

Section 279.1 Disposition versions

2022-06-08

279.1. In this subdivision, the following rules apply:

(1)  “external charge”, “qualifying consideration”, “qualifying service” and “qualifying taxpayer” have the meaning assigned by section 26.2; and

(2)  an amount that is an internal charge is an amount described in the fourth paragraph of section 26.3.

2012, c. 28, s. 83; 2022, c. 23, s. 187.

2013-01-01

279.1. In this subdivision, the following rules apply:

(1)  “external charge”, “qualifying consideration”, “qualifying service” and “qualifying taxpayer” have the meaning assigned by section 26.2; and

(2)  an amount that is an internal charge is an amount described in the third paragraph of section 26.3.

2012, c. 28, s. 83.