T-0.1 - Act respecting the Québec sales tax

Section 39.2 Disposition versions

1994-06-17

39.2. Where, in the course of operating a feedlot that is a farming business within the meaning of the Taxation Act (chapter I-3), a person makes a supply of a service and the consideration for the supply (in this section referred to as the “total charge”) includes a particular amount that is identified in the invoice or agreement in writing for the supply as being attributable to feed,

(1)  the provision of the feed is deemed to be a supply separate from the supply of the service and not to be incidental to the provision of any other property or service;

(2)  the portion, not exceeding 90%, of the total charge that is reasonably attributable to the feed and is included in the particular amount is deemed to be the consideration for the supply of the feed; and

(3)  the difference between the total charge and the consideration for the supply of the feed is deemed to be the consideration for the supply of the service.

1994, c. 22, s. 386.