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T-0.1 - Act respecting the Québec sales tax

Section 350.25
Disposition versions

Full text
350.25. (Repealed).
1994, c. 22, s. 556; 1995, c. 1, s. 299; 2009, c. 5, s. 631.
350.25. For the purposes of this division, where a person supplies a beverage in a returnable container,
(1)  the provision of the container is deemed to be a supply separate from, and not incidental to, the provision of the beverage;
(2)  section 33 does not apply to deem the container to form part of the beverage; and
(3)  the consideration for the supply of the container is deemed to be equal to that part of the total consideration for the beverage and the container that is reasonably attributable to the container;
(4)  (paragraph repealed).
1994, c. 22, s. 556; 1995, c. 1, s. 299.
350.25. For the purposes of this division, where a person supplies a beverage in a returnable container,
(1)  the provision of the container is deemed to be a supply separate from, and not incidental to, the provision of the beverage;
(2)  section 33 does not apply to deem the container to form part of the beverage;
(3)  the consideration for the supply of the container is deemed to be equal to that part of the total consideration for the beverage and the container that is reasonably attributable to the container; and
(4)  section 34.3 does not apply in respect of the supply of a service that is made together with the supply of the container.
1994, c. 22, s. 556.
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