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T-0.1 - Act respecting the Québec sales tax

Section 70
Disposition versions

Full text
70. (Repealed).
1991, c. 67, s. 70; 1994, c. 22, s. 402.
70. The issue or sale of a gift certificate for consideration is deemed not to be a supply.
However, when applied to the purchase price of property or a service, the gift certificate is deemed to be consideration for a supply of that property or service.
1991, c. 67, s. 70.
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