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T-0.1 - Act respecting the Québec sales tax
Section 674.3
Disposition versions
674.3. A supply to which this subdivision applies is a supply which meets the following conditions:
(1) tax under the Retail Sales Tax Act (chapter I-1), the Broadcast Advertising Tax Act (chapter T-2) or the Telecommunications Tax Act (chapter T-4) does not apply to the property or service supplied;
(2) tax at the rate of 4% is or will be payable in respect of the supply by reason of section 623, 627, 628, 639, 640, 652 or 685.
This section has effect from 15 May 1992.
