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T-0.1 - Act respecting the Québec sales tax

Section 58.1
Disposition versions

Full text
58.1. (Repealed).
1994, c. 22, s. 398; 1997, c. 85, s. 456.
58.1. Where an authorized party makes a supply to a person, 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 may claim a deduction or credit in determining tax payable by the person 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, the amount contributed is deemed not to be consideration for the supply.
1994, c. 22, s. 398.
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