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T-0.1 - Act respecting the Québec sales tax

Section 652
Disposition versions

Full text
652. Where the amount determined under section 651 in respect of a supply of property or a service is a positive amount and the supplier is a registrant, the supplier shall collect, and is deemed to have collected on the day the invoice for the reconciliation of payments is issued, that amount from the recipient as tax.
1991, c. 67, s. 652.
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