T-0.1 - Act respecting the Québec sales tax

Section 34 Disposition versions

1995-01-30

34. Where a particular property or service is supplied together with any other property or service for a single consideration, and it may reasonably be regarded that the provision of the other property or service is incidental to the provision of the particular property or service, the other property or service is deemed to form part of the particular property or service so supplied.

1991, c. 67, s. 34; 1993, c. 19, s. 174; 1995, c. 1, s. 256.

1993-06-15

34. Where a particular property or service is supplied together with any other property or service for a single consideration, and it may reasonably be regarded that the provision of the other property or service is incidental to the provision of the particular property or service, the other property or service is deemed to form part of the particular property or service so supplied.

However, where the supply of the particular property or service is a taxable supply in respect of which the applicable rate of the tax is 4 % and the supply of the other property or service is a supply in respect of which the applicable rate of the tax would be 8 % but for the first paragraph, the first paragraph does not apply for the purpose of determining the tax payable in respect of the supply of the particular property or service and the tax payable in respect of the supply of the other property or service.

1991, c. 67, s. 34; 1993, c. 19, s. 174.

1992-07-01

34. Where a particular property or service is supplied together with any other property or service for a single consideration, and it may reasonably be regarded that the provision of the other property or service is incidental to the provision of the particular property or service, the other property or service is deemed to form part of the particular property or service so supplied.

1991, c. 67, s. 34.