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I-1 - Retail Sales Tax Act
Section 20.9.2.1
Disposition versions
20.9.2.1. Where a vendor, on the sale of a movable property to which the tax provided for in Chapter II of this Act applies, accepts in full or partial consideration for the sale of the property a coupon that is not reimbursable to him and the purchase price of the property is not reduced in accordance with section 7.2, he is entitled to compensation in an amount equal to 8/108 of the value of the coupon accepted as full or partial consideration.
The vendor may deduct the amount of the compensation from the amount he is required to remit to the Minister for the month under section 14.
The compensation is deemed to be a refund for the purposes of the Act respecting the Ministère du Revenu (chapter M-31).
The coupon referred to in the first paragraph is a coupon that may be exchanged for movable property or that may entitle the purchaser of such property to a discount, but it does not include a gift certificate.
