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T-0.1 - Act respecting the Québec sales tax
Section 34.3
Disposition versions
34.3. (Repealed).
34.3. Notwithstanding section 34, where a supply of corporeal movable property is made under an agreement and, in accordance with the agreement, the supply of the corporeal movable property is made together with the supply of a service, the following rules apply:
(1) the supply of the service is deemed to form part of the supply of the corporeal movable property;
(2) the value of the consideration for the supply of the corporeal movable property shall include the value of the consideration for the supply of the service.
The first paragraph does not apply in respect of the supply of an installation service that is made together with the supply of corporeal movable property made otherwise than by way of lease, licence or similar arrangement, if the consideration for the supply of the service is indicated separately in a written agreement or, failing such an agreement, on an invoice, so as not to be confused with any other consideration.
