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T-0.1 - Act respecting the Québec sales tax

Section 427.1
Disposition versions

Full text
427.1. (Repealed).
1995, c. 63, s. 457; 2003, c. 2, s. 345.
427.1. Where a registrant who makes a taxable supply of corporeal movable property is provided with a certificate referred to in section 179 by the recipient of the supply and, at or before the time tax in respect of the supply becomes payable, the registrant did not know and could not reasonably be expected to have known that the property would not be shipped outside Québec by the recipient in the circumstances described in that section, the registrant is not required to collect tax in respect of the supply.
1995, c. 63, s. 457.
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