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T-0.1 - Act respecting the Québec sales tax

Section 638
Disposition versions

Full text
638. No tax is payable in respect of the consideration that was paid or became due before 1 November 1992 for the supply of a service in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) does not apply if all or substantially all of the service was not performed before 1 July 1992, to the extent that the consideration relates to any part of the service that was performed before 1 July 1992.
1991, c. 67, s. 638.
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