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

Section 434r10
Disposition versions

Full text
434R10. For the purposes of sections 434R0.1 to 434R12, if, under section 86, 89 or 90 of the Act, tax under section 16 of the Act in respect of a supply of property or a service becomes payable by a registrant on a particular day, the consideration on which that tax is calculated is deemed to have become due on that day.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 41.
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