T-0.1 - Act respecting the Québec sales tax

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650. No tax under Title I is payable in respect of a supply of property or a service in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) applies, that is delivered, performed or made available to the recipient, as the case may be, before 1 July 1992.
1991, c. 67, s. 650.