T-0.1 - Act respecting the Québec sales tax

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69.1. Where the consideration for a supply of a telecommunication service is paid by depositing coins in a coin-operated telephone and the tax payable is equal to a fraction of $0.05 or to the total of a multiple of $0.05 and a fraction of $0.05, the fraction
(1)  if less than $0.025, may be disregarded; and
(2)  if equal to or greater than $0.025, is deemed to be an amount equal to $0.05.
1994, c. 22, s. 401; 1997, c. 85, s. 460.
69.1. Where the consideration for a supply of a telephone service is paid by depositing coins in a coin-operated telephone and the tax is equal to a fraction of $0.05 or to the total of a multiple of $0.05 and a fraction of $0.05, the fraction
(1)  if less than $0.025, may be disregarded; and
(2)  if equal to or greater than $0.025, is deemed to be an amount equal to $0.05.
1994, c. 22, s. 401.