Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 350.12
Disposition versions

Full text
350.12. The following are deemed not to be consideration for a supply:
(1)  promotional bonuses and prizes given by an issuer to a distributor of the issuer for or in respect of the supply by the distributor of rights of the issuer; and
(2)  amounts paid to an issuer by a distributor of the issuer for or on account of damage to property of the issuer.
1994, c. 22, s. 556.
© Gouvernement du Québec