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T-0.1 - Act respecting the Québec sales tax
Section 645
Disposition versions
645. No tax under Title I is payable in respect of consideration for the supply of a telecommunication service in respect of which tax under the Telecommunications Tax Act (chapter T-4) applies, sent or received before 1 July 1992, and no tax is payable in respect of the supply of such a telecommunication service to the extent that the consideration is rent attributable to a period before 1 July 1992.
