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 648
Disposition versions

Full text
648. Tax is payable in respect of any consideration for a taxable supply in Québec of property or a service in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) does not apply, that becomes due after 31 October 1992 or that is paid after 31 October 1992 without becoming due, at a time when the supplier is a registrant, regardless of when the property or service is delivered, performed or made available, as the case may be.
1991, c. 67, s. 648.
© Gouvernement du Québec