T-0.1 - Act respecting the Québec sales tax

Section 211.1 Disposition versions

1995-01-30

211.1. (Repealed).

1993, c. 19, s. 190; 1995, c. 1, s. 281.

1993-06-15

211.1. For the purposes of the first paragraph of section 211, the tax fraction is,

(1)  in the case of an allowance referred to in subparagraph a of subparagraph 1 of the first paragraph of the said section,

(a)  8/108 if the allowance is paid for supplies all or substantially all of which are supplies of property or services in respect of which the applicable rate of the tax is 8 %;

(b)  4/104 if the allowance is paid for supplies all or substantially all of which are supplies of property or services in respect of which the applicable rate of the tax is 4 %;

(c)  if neither subparagraph a nor b applies to the allowance,

i.  8/108 for the portion of the allowance that is attributable to supplies of property or services in respect of which the applicable rate of the tax is 8 %;

ii.  4/104 for the portion of the allowance that is attributable to supplies of property or services in respect of which the applicable rate of the tax is 4 %;

(2)  in the case of an allowance referred to in subparagraph b of subparagraph 1 of the first paragraph of the said section, 8/108.

1993, c. 19, s. 190.