T-0.1 - Act respecting the Québec sales tax

Full text
15.1. In applying the definition of basic tax content in section 1 at any time subsequent to 31 December 2012, in relation to a person’s property, any amount of tax that became payable before 1 January 2013 is not taken into consideration where
(1)  the property is referred to in the fifth paragraph of section 255.1 or in section 259.1 or 262.1; or
(2)  the property was held by the person immediately before 1 January 2013 and the person’s registration is cancelled as of that date in accordance with section 417.0.1.
2012, c. 28, s. 30.