T-0.1 - Act respecting the Québec sales tax

Section 69 Disposition versions

1997-12-19

69. Where tax that is at any time payable under section 16 in respect of one or more supplies included in an agreement, invoice or receipt is an amount that includes a fraction of a cent, the fraction,

(1)  if less than half of a cent, may be disregarded; and

(2)  if equal to or greater than half of a cent, is deemed to be an amount equal to one cent.

1991, c. 67, s. 69; 1997, c. 85, s. 459.

1992-07-01

69. Where the tax determined by reference to the total consideration for taxable supplies included in an invoice includes a fraction of a cent, the fraction,

(1)  if less than half of a cent, may be disregarded; and

(2)  if equal to or greater than half of a cent, is deemed to be an amount equal to one cent.

1991, c. 67, s. 69.