T-0.1 - Act respecting the Québec sales tax

Section 32.7 Disposition versions

1997-12-19

32.7. Where a person supplies a telecommunication service of granting to the recipient of the supply sole access to a telecommunications channel for transmitting telecommunications between a place in Québec and a place outside Québec but within Canada, the consideration for the supply of the service is deemed to be equal to the amount determined by the formula

(A / B) × C.

For the purposes of this formula,

(1)  A is the distance over which the telecommunications would be transmitted in Québec if the telecommunications were transmitted solely by means of cable and related telecommunications facilities located in Canada that connected, in a direct line, the transmitters for emitting and receiving the telecommunications;

(2)  B is the distance over which the telecommunications would be transmitted in Canada if the telecommunications were transmitted solely by such means; and

(3)  C is the total consideration paid or payable by the recipient for the sole access to the telecommunications channel.

1997, c. 85, s. 438.