Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3, r. 1 - Regulation respecting the Taxation Act

Section 130r154
Disposition versions

Full text
130R154. For the purposes of section 130R153, “revenue” means gross revenue, minus
(a)  amounts that were paid or credited in the period to customers of the business in relation to such revenue as a bonus, rebate or discount, or for returned or damaged goods; and
(b)  amounts included therein pursuant to any of sections 93 to 104 and 186 of the Act.
s. 130R75; O.C. 1981-80, s. 130R75; R.R.Q., 1981, c. I-3, r. 1, s. 130R75; O.C. 134-2009, s. 1.
© Gouvernement du Québec