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T-0.1 - Act respecting the Québec sales tax
Section 204
Disposition versions
204. Paragraph 2 of section 203 does not apply in the following cases:
(1) the registrant makes a taxable supply of the property or service to the particular individual or the other individual for consideration that becomes due in that period and that is equal to the fair market value of the property or service at the time the consideration becomes due; or
(2) if no amount were payable for the benefit by the particular individual who was, is or agrees to become an officer or employee of the registrant, no amount would be included under sections 34 to 47.17 of the Taxation Act (chapter I-3) in respect of the benefit in computing the income of the particular individual.
Similarly, paragraph 3 of section 203 does not apply where the registrant makes a taxable supply of the property in that period to such an individual for consideration that becomes due in that period and that is equal to the fair market value of the supply at the time the consideration becomes due.
