Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-1 - Retail Sales Tax Act

Section 20.9.2.0.2
Disposition versions

Full text
20.9.2.0.2. Where a person has purchased movable property before 1 January 1991 in respect of which the tax of 9% provided for in this chapter does not apply and where he returns the property after 31 December 1990 and before 1 February 1991 in exchange for other movable property which, but for this section, would be taxable at the rate of 8% after 31 December 1990 in accordance with this chapter, the tax provided for in this chapter does not apply in respect of the purchase of the other property if the exchange is invoiced or paid before 1 May 1991.
1991, c. 67, s. 542.
© Gouvernement du Québec