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T-0.1 - Act respecting the Québec sales tax
Section 350.23.4
Disposition versions
350.23.4. A person’s percentage value added attributable to non-basic services in respect of customers’ goods for a fiscal year of the person is the amount, expressed as a percentage, determined by the formula
A / (A + B).
For the purposes of the formula,
(1) A is the total of all consideration, included in determining the income from a business of the person for the fiscal year, for supplies of services, or of added property, in respect of customers’ goods, other than the portion of such consideration that is reasonably attributable to the performance of basic services or to the provision of added property used in the performance of basic services; and
(2) B is the total of the base values of the customers’ goods.
