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T-0.1 - Act respecting the Québec sales tax

Section 653
Disposition versions

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653. Where the amount determined under section 651 in respect of a supply of property or a service is a negative amount and the supplier is a registrant, the supplier shall refund or credit that amount to the recipient and issue a credit note for that amount in accordance with section 449.
1991, c. 67, s. 653.
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