Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 462.1.1
Disposition versions

Full text
462.1.1. For the purposes of sections 462 and 462.1, “supply made in Canada” means a supply made in Canada for the purposes of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).
1995, c. 63, s. 484; 2012, c. 28, s. 175.
462.1.1. For the purposes of sections 462 and 462.1, the following rules apply:
(1)  notwithstanding section 52, the consideration does not include tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15);
(2)  “supply made in Canada” means a supply made in Canada for the purposes of Part IX of the Excise Tax Act.
1995, c. 63, s. 484.
© Gouvernement du Québec