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T-0.1 - Act respecting the Québec sales tax

Section 642
Disposition versions

Full text
642. Notwithstanding sections 637 to 639, where a supply of a membership is made, to the extent that the total of all amounts that were paid after 30 April 1992 and before 1 July 1992 as or on account of consideration for the supply exceeds 25% of the total consideration for the supply, the consideration is deemed to have become due on 1 July 1992 and not to have been paid before 1 July 1992.
The supply of a membership referred to in the first paragraph is a supply made to an individual for the lifetime of the individual or to a person other than an individual for the lifetime of an individual designated by the person.
1991, c. 67, s. 642.
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