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T-0.1 - Act respecting the Québec sales tax
Section 626
Disposition versions
626. Where a taxable supply of movable property in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) applies is made in Québec by way of lease, licence or similar arrangement under an agreement entered into before 1 July 1992, no tax under Title I is payable in respect of the consideration for the supply to the extent that the consideration is rent, royalty or a similar payment attributable to a period before 1 July 1992.
