T-0.1 - Act respecting the Québec sales tax

Section 291 Disposition versions

1994-06-17

291. (Repealed).

1991, c. 67, s. 291; 1994, c. 22, s. 514.

1992-07-01

291. For the purposes of section 290, the consideration for a supply deemed under that section to have been made by a registrant is deemed to have become due to the registrant

(1)  in the case of a supply of property or a service in respect of which an amount is required under section 37 or 41 of the Taxation Act (chapter I-3) to be included in computing a person’s income for a particular taxation year of the person, on the last day of February of the year immediately following the particular taxation year; and

(2)  in the case of a supply of property or a service in respect of which an amount is required under section 111 of the Taxation Act to be included in computing a person’s income for a taxation year of the person, on the last day of the registrant’s taxation year in which the property or service was made available to the person.

1991, c. 67, s. 291.