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T-0.1 - Act respecting the Québec sales tax

Section 433
Disposition versions

Full text
433. (Repealed).
1991, c. 67, s. 433; 1994, c. 22, s. 602.
433. Where a person who is not a registrant has, in circumstances in which section 423 does not apply, made a taxable supply by way of sale of an immovable in a reporting period of the person, the net tax of the person for the reporting period is the total of all amounts each of which is an amount that became collectible in the period by the person as tax under section 16 in respect of such a supply or an amount collected by the person as or on account of tax under section 16 in respect of such a supply.
1991, c. 67, s. 433.
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