T-0.1 - Act respecting the Québec sales tax

Section 541.47.2 Disposition versions

2010-10-27

541.47.2. For the purposes of this Title, unless the context indicates otherwise, the expressions used in this Title have the meaning assigned by section 1, except “Government” which means the Gouvernement du Québec only.

The expression “alcoholic beverages” has the meaning assigned by section 2 of the Act respecting offences relating to alcoholic beverages (chapter I-8.1) and “fuel” has the meaning assigned by section 1 of the Fuel Tax Act (chapter T-1).

In addition,

“band text” means a band law within the meaning of section 17 of the First Nations Goods and Services Tax Act (S.C. 2003, c.15, s. 67), enacted by section 10 of chapter 19 of the Statutes of Canada of 2005;

“input tax refund” means an input tax refund within the meaning of Title I;

“net tax” means a net tax within the meaning of Title I;

“taxable supply brought into Québec” means a supply referred to in section 18 or 18.0.1.

2010, c. 25, s. 252.