I-1 - Retail Sales Tax Act

Section 8.1 Disposition versions

1991-01-01

8.1. Where a person is required to pay the tax provided for in section 6, 7, 7.0.1 or 8, the purchase price of a movable property contemplated in section 6 or 7.0.1 or the value of a movable property contemplated in section 7 or 8 includes

(a)  in the case of an alcoholic beverage, the tax paid or payable by the person under section 20.9.3, 20.9.4 or 20.9.5;

(b)  in the case of fuel, the tax paid or payable by the person under the Fuel Tax Act (chapter T-1);

(c)  in the case of tobacco, the tax paid or payable by the person under the Tobacco Tax Act (chapter I-2).

1990, c. 60, s. 9.