T-0.1 - Act respecting the Québec sales tax

Section 541.47.17 Disposition versions

2010-10-27

541.47.17. Once the agreement and the band text are in force, the following rules apply:

(1)  the text of law with which the band text is harmonized applies as if the tax imposed under the band text were imposed under that text of law and as if the provisions of the band text respecting that tax were an integral part of the text of law and, conversely, the band text applies as if the tax imposed under the text of law with which it is harmonized were imposed under the band text and as if the provisions of that text of law respecting that tax were an integral part of the band text;

(2)  to the extent of the parallelism between the band text and the text of law with which it is harmonized, the application of one text has the same force and effect as the application of the other text, with the result that the provisions of those texts are not both to be applied and may be invoked regardless of their source; and

(3)  the other laws apply as if the tax imposed under the band text were imposed under the text of law with which it is harmonized.

2010, c. 25, s. 252.