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T-0.1 - Act respecting the Québec sales tax

Section 22.4
Disposition versions

Full text
22.4. For the purposes of sections 22.2 to 22.30, where an agreement for the supply of property or a service is entered into but the property is not delivered to the recipient or the service is not performed, the property is deemed to have been delivered, or the service is deemed to have been performed, where the property or service was to be delivered or performed, as the case may be, under the terms of the agreement.
1997, c. 85, s. 430.
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