T-0.1 - Act respecting the Québec sales tax

Section 360.3 Disposition versions

1995-12-15

360.3. (Repealed).

1994, c. 22, s. 570; 1995, c. 63, s. 438.

1994-06-17

360.3. Subject to section 360.4, a public service body which acquires an admission to a convention that is supplied together with food or beverages for a single consideration or which reimburses to an individual an amount relating to such an admission acquired by the individual, is entitled to a rebate of the tax paid in respect of the supply of the admission or the tax fraction of the amount reimbursed, as the case may be, to the extent that the consideration for the supply or the amount, as the case may be, relates to food or beverages that the body or the individual, as the case may be, is required to acquire with the admission.

1994, c. 22, s. 570.