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T-0.1 - Act respecting the Québec sales tax
Section 541.34
Disposition versions
541.34. (Repealed).
541.34. For the purposes of this Title and the regulations made under it, unless the context indicates otherwise,
“business” has the meaning assigned by section 1;
“person” has the meaning assigned by section 1;
“retail sale” means a sale made by a person for the purpose of consumption or use by the person or by any other person at the expense of the person or the other person, but does not include a sale made for purposes of resale;
“vendor” means any person who makes a retail sale of perchloroethylene in Québec.
