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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 683r1
Disposition versions

Full text
683R1. For the purposes of section 683 of the Act, the following supplies are prescribed supplies:
(1)  a supply referred to in the first paragraph of section 351 of the Act, in a case where the person who is entitled to the rebate provided for in that paragraph is not a consumer;
(2)  a supply referred to in section 665 of the Act.
O.C. 1607-92, s. 683R1.
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