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T-0.1 - Act respecting the Québec sales tax

Section 541.24.1
Disposition versions

Full text
541.24.1. Where tax that is at any time payable under section 541.24 in respect of one or more supplies included in an agreement, invoice or receipt is an amount that includes a fraction of a cent, the fraction,
(1)  if less than half of a cent, may be disregarded; and
(2)  if equal to or greater than half of a cent, is deemed to be an amount equal to one cent.
2005, c. 38, s. 391.
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