T-0.1 - Act respecting the Québec sales tax

Section 41 Disposition versions

2009-06-04

41. Section 40 does not apply to a supply of a right to take or remove forestry products, products that grow in water, fishery products, minerals or peat, to a right of entry or user relating to the products, minerals or peat, or to a right described in subparagraph 5 of the first paragraph of that section, if the supply is made

(1)  to a consumer; or

(2)  to a person who is not a registrant and who acquires the right in the course of a business of the person to make supplies of the products, minerals or peat or of electricity to consumers.

1991, c. 67, s. 41; 1994, c. 22, s. 387; 2009, c. 15, s. 484.

1994-06-17

41. Section 40 does not apply to a supply of a right to take or remove forestry products, products that grow in water, fishery products, minerals or peat or to any right of entry or user relating thereto, where the supply is made

(1)  to a consumer; or

(2)  to a person who is not a registrant and who acquires the right in the course of a business of the person to make supplies of the products, minerals or peat to consumers.

1991, c. 67, s. 41; 1994, c. 22, s. 387.

1992-07-01

41. Section 40 does not apply in respect of a right to take or remove minerals, forestry products, water or fishery products or to any right of entry or user relating thereto where the right is supplied

(1)  to a consumer of the minerals, forestry products, water or fishery products; or

(2)  to a person who is not a registrant and who acquires the right in the course of a business of making supplies of the minerals, forestry products, water or fishery products to consumers.

1991, c. 67, s. 41.