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T-0.1 - Act respecting the Québec sales tax

Section 656
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656. No tax under Title I is payable by a person to whom a supply of property or a service is made under a prearranged funeral services contract or a prepurchased sepulture contract entered into before 1 May 1992.
For the purposes of the first paragraph, the expressions “prearranged funeral services contract” and “prepurchased sepulture contract” have the meaning assigned by the Act respecting arrangements for funeral services and sepultures (chapter A-23.001).
1991, c. 67, s. 656; 2018, c. 14, s. 25.
656. No tax under Title I is payable by a person to whom a supply of property or a service is made under a prearranged funeral services contract or a prepurchased sepulture contract entered into before 1 May 1992.
For the purposes of the first paragraph, the expressions “prearranged funeral services contract” and “prepurchased sepulture contract” have the meaning assigned by the Act respecting prearranged funeral services and sepultures (chapter A-23.001).
1991, c. 67, s. 656.
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