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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 279r3.3
Disposition versions
279R3.3. Section 279R3.2 does not apply in respect of a supply of property or service made by the gaming authority if
(1) section 350.2 of the Act applies in respect of the supply;
(2) the consideration for the supply is reduced in circumstances in which section 448 of the Act applies; or
(3) the property or service is given in exchange, or the reduction or credit is provided, in lieu of refunding or reducing all or part of the consideration for the non-gaming supply, made by the authority, of another property or service.
