T-0.1 - Act respecting the Québec sales tax

Section 629 Disposition versions

1992-07-01

629. Where a taxable supply of property in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) does not apply is made in Québec by way of lease, licence or similar arrangement under an agreement entered into before 1 July 1992, no tax is payable in respect of the consideration for the supply that became due before 1 November 1992 or that was paid before 1 November 1992 without becoming due, to the extent that the consideration is rent, royalty or a similar payment attributable to a period before 1 July 1992.

1991, c. 67, s. 629.