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T-0.1 - Act respecting the Québec sales tax

Section 140
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140. (Repealed).
1991, c. 67, s. 140; 1997, c. 85, s. 489.
140. For the purposes of the definition of direct cost provided in section 139, the consideration paid or payable by a supplier for property or a service is deemed to include the amount, if any, by which the tax payable by the supplier in respect of the property or service exceeds the total of all amounts each of which is an input tax refund of the supplier or a rebate under Division I of Chapter VII that the supplier has claimed or is entitled to claim in respect of the property or service.
1991, c. 67, s. 140.
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