T-0.1 - Act respecting the Québec sales tax

Section 649 Disposition versions

1999-04-01

649. Any consideration for the taxable supply in Québec of property or a service in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) would apply were it not for section 546, that becomes due before 1 July 1992 or that is paid before that date without becoming due, is deemed to become due on 1 July 1992, to the extent that the property or service is delivered, performed or made available to the recipient, as the case may be, after 30 June 1992.

1991, c. 67, s. 649.