Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 301.5
Disposition versions

Full text
301.5. Except for the purposes of section 301.6, in carrying on the particular construction, the surety is deemed to be making a taxable supply in Québec to which section 68 and Divisions III.0.0.1 and X do not apply and for which the contract payment is deemed to be consideration.
2012, c. 28, s. 99; 2013, c. 10, s. 221.
301.5. Except for the purposes of section 301.6, in carrying on the particular construction, the surety is deemed to be making, at the place where the particular supply was made, a taxable supply to which section 68 and Divisions III.0.0.1 and X do not apply and for which the contract payment is deemed to be consideration.
2012, c. 28, s. 99.
© Gouvernement du Québec