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 210.5
Disposition versions
210.5. (Repealed).
210.5. Subparagraph 1 of the first paragraph of section 210.4 does not apply to a person who is engaged in a taxi business where, by reason of section 206.1, the person is not entitled to include, in determining the input tax refund, an amount in respect of the tax payable by the person in relation to the property.
