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T-0.1 - Act respecting the Québec sales tax
Section 673
Disposition versions
673. A supply to which this subdivision applies is a supply which meets the following conditions:
(1) tax under the Retail Sales Tax Act (chapter I-1), the Broadcast Advertising Tax Act (chapter T-2) or the Telecommunications Tax Act (chapter T-4) does not apply to the property or service supplied;
(2) no tax is or will be payable in respect of the supply by reason of sections 623, 625, 628, 640, 648, 649, 652 and 685.
This section has effect from 25 October 1991.
673. A supply to which this division applies is a supply which meets the following conditions:
(1) tax under the Retail Sales Tax Act (chapter I-1), the Broadcast Advertising Act (chapter T-2) or the Telecommunications Tax Act (chapter T-4) does not apply to the property or service supplied;
(2) no tax is or will be payable in respect of the supply by reason of sections 623, 625, 628, 640, 648, 649, 652 and 685.
This section has effect from 25 October 1991.
