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T-0.1 - Act respecting the Québec sales tax

Section 160.2
Disposition versions

Full text
160.2. A supply made by an authorized party to a person is exempt where part of the consideration for the supply may reasonably be regarded as an amount (in this section referred to as the “amount contributed”) that is contributed to the authorized party and the person can claim a deduction or credit in determining the person’s tax payable under the Taxation Act (chapter I-3) or the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) in respect of the total of such amounts contributed.
1997, c. 85, s. 503.
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