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T-0.1 - Act respecting the Québec sales tax
Section 492.1
Disposition versions
492.1. Despite section 492, a vendor holding a registration certificate referred to in section 493 who, in the course of a business the vendor operates in an establishment situated on a reserve, engages, from that establishment, in the retail sale of an alcoholic beverage to a First Nations member, otherwise than for consumption on the premises, is not required to collect the specific tax provided for in section 487 in respect of the sale where the First Nations member presents to the vendor, at the time of the sale, the registration certificate for the program for administering the consumption tax exemption for First Nations and where the prescribed conditions are met in respect of the sale.
