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T-0.1 - Act respecting the Québec sales tax

Section 647
Disposition versions

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647. No tax is payable in respect of a supply of property or a service in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) does not apply that is delivered, performed or made available, as the case may be, to the recipient before 1 July 1992, to the extent that consideration is paid or becomes due before 1 November 1992.
1991, c. 67, s. 647.
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