T-0.1 - Act respecting the Québec sales tax

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324.6. Division VI applies and sections 320, 321 and 324 to 324.4 do not apply where a creditor
(1)  is a receiver, within the meaning of section 310, in respect of property and exercises a right or power to seize or repossess property for the purpose of satisfying in whole or in part a debt or other obligation owing by a person; or
(2)  appoints a mandatary who is a receiver within the meaning of section 310, in respect of property to exercise a right or power to seize or repossess property for the purpose of satisfying in whole or in part a debt or other obligation owing by a person.
1994, c. 22, s. 544.