T-0.1 - Act respecting the Québec sales tax

Full text
643.1. No tax is payable in respect of the consideration for a supply of a legal service to the extent that the consideration relates to any part of the service that was performed before 1 July 1992 and, under the agreement for the supply, does not become due
(1)  until allowed, directed or ordered by a court; or
(2)  until the completion or termination of the service provided by the supplier.
1994, c. 22, s. 636.