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T-0.1 - Act respecting the Québec sales tax

Section 674
Disposition versions

Full text
674. For the purposes of sections 20, 24 to 26 and 27.1 of the Act respecting the Ministère du Revenu (chapter M-31), an amount collected as tax in respect of a supply referred to in section 671 is deemed to have been collected under a fiscal law. Similarly, for the purposes of sections 21 and 21.1 of the said Act in respect of a person who has made a supply referred to in section 671, such an amount is deemed to have been collected under a fiscal law.
This section has effect from 25 October 1991.
1991, c. 67, s. 674.
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