T-0.1 - Act respecting the Québec sales tax

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87. Section 86 does not apply in respect of a supply of water, electricity, natural gas, steam or any other property where the property is delivered to the recipient on a continuous basis by means of a wire, pipeline or other conduit and the supplier invoices the recipient in respect of that supply on a regular or periodic basis.
1991, c. 67, s. 87.