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T-0.1 - Act respecting the Québec sales tax

Section 27
Disposition versions

Full text
27. Where an agreement is entered into to provide property or a service,
(1)  the entering into of the agreement is deemed to be a supply of the property or service made at the time the agreement is entered into; and
(2)  any provision of property or a service under the agreement is deemed to be part of the supply referred to in paragraph 1 and not a separate supply.
1991, c. 67, s. 27.
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