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 41.5
Disposition versions

Full text
41.5. (Repealed).
1994, c. 22, s. 388; 1995, c. 63, s. 319; 1997, c. 85, s. 441.
41.5. For the purposes of this subdivision, where a registrant makes a supply of property or a service on behalf of a person by way of sale or in any other manner, any supply of the property or service that is, as a result of that supply, deemed under this subdivision to have been made by the person to the registrant is deemed to have been made in the same manner.
1994, c. 22, s. 388; 1995, c. 63, s. 319.
41.5. For the purposes of this subdivision, where a registrant makes a supply of property on behalf of a person by way of sale or in any other manner, any supply of the property that is, as a result of that supply, deemed under this subdivision to have been made by the person to the registrant is deemed to have been made in the same manner.
1994, c. 22, s. 388.
© Gouvernement du Québec