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T-0.1 - Act respecting the Québec sales tax

Section 637
Disposition versions

Full text
637. No tax is payable in respect of the consideration for the supply of a service in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) does not apply, that was paid or became due before 1 November 1992, if all or substantially all of the service was performed before 1 July 1992.
1991, c. 67, s. 637.
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