T-0.1 - Act respecting the Québec sales tax

Section 643.2 Disposition versions

1999-04-01

643.2. No tax is payable in respect of the consideration for a supply of a service of a personal representative in respect of the administration of a succession, or a service of a trustee, receiver or liquidator, to the extent that the consideration relates to any part of the service that was performed before 1 July 1992 and does not become due

(1)  in the case of the service of a personal representative, until it is approved by all beneficiaries of the succession or in accordance with the terms of the trust binding the personal representative;

(2)  in the case of the service of a trustee, until a date determined under the terms of the trust or an agreement in writing for the supply; or

(3)  in any case, until it is allowed, directed or ordered by a court.

1994, c. 22, s. 636.