T-0.1 - Act respecting the Québec sales tax

Section 541.47.14 Disposition versions

2010-10-27

541.47.14. A taxable supply of alcoholic beverages or fuel is made in a reserve if, without reference to section 541.47.18, the tax provided for in the first paragraph of section 16 is not payable in respect of the supply because of the connection of the supply with the reserve and because of the application of the exemption provided for in section 87 of the Indian Act (R.S.C. 1985, c. I-5), or would not be payable, for the same reasons, if the recipient of the supply was exempted from tax under that section.

2010, c. 25, s. 252.