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I-1 - Retail Sales Tax Act

Section 10.0.1
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Full text
10.0.1. (Repealed).
1984, c. 35, s. 2; 1985, c. 25, s. 5.
10.0.1. Notwithstanding sections 6 to 10, where any movable property prescribed by regulation is used wholly or partly outside Québec, the tax provided for in those sections may, to the extent prescribed by regulation, be calculated in proportion to the use of the property in Québec, or in any other similar manner determined by regulation.
1984, c. 35, s. 2.
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