T-0.1 - Act respecting the Québec sales tax

Section 478 Disposition versions

1992-07-01

478. For the purposes of this chapter,

“tax benefit” means a reduction, an avoidance or a deferral of tax or other amount payable under this Title or an increase in a refund or rebate of tax or any other amount under this Title;

“tax consequences” to a person means the amount of tax, net tax, input tax refund, rebate under Division I of Chapter VII or any other amount payable by, or refundable to, the person under this Title, or any other amount that is relevant to the purposes of computing that amount;

“transaction” includes an arrangement or event.

1991, c. 67, s. 478.