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
T-0.1 - Act respecting the Québec sales tax
Section 660
Disposition versions
660. For the purposes of sections 658 and 659, the inventory of a person shall be determined as of the beginning of 1 July 1992, and may be determined
(1) on 1 July 1992;
(2) where the business of the person is not open for active business on 1 July 1992, on the first day after 1 July 1992, or the last day before 1 July 1992, on which the business is open for active business; or
(3) on a day before or after 1 July 1992 where the Minister is satisfied that the inventory system of the person is adequate to permit a reasonable determination of the person’s inventory as of 1 July 1992.
