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T-0.1 - Act respecting the Québec sales tax

Section 654
Disposition versions

Full text
654. For the purposes of Divisions I and II, where a supply of property or a service, during any period for which the supplier issues an invoice for the supply, is made and, by reason of the method of recording the delivery of the property or the provision of the service, the time at which the property or a part thereof is delivered or the time at which the service or a part thereof is provided cannot reasonably be determined, an equal part of the whole of the property delivered or of the whole of the service provided in the period is deemed to have been delivered or provided, as the case may be, on each day of the period.
1991, c. 67, s. 654.
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