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T-0.1 - Act respecting the Québec sales tax

Section 639
Disposition versions

Full text
639. Subject to section 647, consideration for the taxable supply of a service, other than a transportation service, in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) does not apply is deemed to have become due on 1 July 1992 and not to have been paid before 1 July 1992 if the consideration is paid after 30 April 1992 but before 1 July 1992 without having become due or becomes due after 30 April 1992 but before 1 July 1992.
1991, c. 67, s. 639; 1994, c. 22, s. 634.
639. Subject to section 647, consideration for the taxable supply of a service, other than a transportation service, in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) does not apply is deemed to have become due on 1 July 1992 and not to have been paid before 1 July 1992 if the consideration was paid or became due after 30 April 1992 and before 1 July 1992.
1991, c. 67, s. 639.
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