T-0.1 - Act respecting the Québec sales tax

Section 55.1 Disposition versions

2002-06-08

55.1. The Minister may determine the value of the consideration for the taxable supply of property or a service on which the tax must be calculated if either

(1)  the supply is not a supply in respect of which section 55 or 55.0.1 applies, or would apply, but for the second paragraph of those sections, and if

(a)  the supply is made for no consideration, or

(b)  the value of the consideration for the supply of the property or service is less than the fair market value of the property or service; or

(2)  the consideration for the supply of the property or service

(a)  is not shown on the invoice or on any other document recording the supply, or

(b)  is combined with the consideration for any other supply that is not a taxable supply other than a zero-rated supply.

1993, c. 19, s. 178; 2002, c. 9, s. 159.

1993-06-15

55.1. The Minister may determine the value of the consideration for the taxable supply of property or a service on which the tax must be calculated if either

(1)  the supply is not a supply in respect of which section 55 applies, or would apply, but for its second paragraph, and if

(a)  the supply is made for no consideration, or

(b)  the value of the consideration for the supply of the property or service is less than the fair market value of the property or service; or

(2)  the consideration for the supply of the property or service

(a)  is not shown on the invoice or on any other document recording the supply, or

(b)  is combined with the consideration for any other supply that is not a taxable supply other than a zero-rated supply.

1993, c. 19, s. 178.