T-0.1 - Act respecting the Québec sales tax

Section 350.32 Disposition versions

1995-12-15

350.32. (Repealed).

1994, c. 22, s. 556; 1995, c. 63, s. 428.

1994-06-17

350.32. Notwithstanding the second paragraph of section 350.30 and section 350.31, the amount provided for in section 350.30 in respect of a supply of a returnable container, determined by reference to the value of all or part of the consideration for the supply, as the case may be, is collectible on or before the last day of the calendar month immediately following the calendar month in which, if all or any part of the consideration for the supply has not been paid or become due on or before that day,

(1)  where the supply is a supply of a returnable container by way of sale, other than a supply described in subparagraph 2, ownership or possession of the container is transferred to the recipient, and

(2)  where the supply is a supply of a returnable container by way of sale under which the collection officer delivers the container to the recipient on approval, consignment or other similar terms, the recipient acquires ownership of the container.

Where the amount is collectible on a particular day under the first paragraph and the value of all or any part of the consideration for the supply is not ascertainable on that day, section 89 applies, adapted as required.

1994, c. 22, s. 556.