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T-0.1 - Act respecting the Québec sales tax

Section 350.4
Disposition versions

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350.4. If a registrant accepts, in full or partial consideration for a supply of property or a service, a coupon that may be exchanged for the property or service or that entitles the recipient of the supply to a reduction of the price of the property or service and subparagraphs 1 to 3 of the first paragraph of section 350.2 do not apply in respect of the coupon, the value of the consideration for the supply is deemed to be the amount by which the value of the consideration for the supply as otherwise determined exceeds the discount or exchange value of the coupon.
1994, c. 22, s. 556; 2001, c. 53, s. 335.
350.4. Where a registrant accepts, in full or partial consideration for a supply of property or a service, a coupon that may be exchanged for the property or service or that entitles the recipient of the supply to a reduction of the price of the property or service and section 350.2 does not apply in respect of the coupon, the value of the consideration for the supply is deemed to be the amount by which the value of the consideration for the supply as otherwise determined exceeds the discount or exchange value of the coupon.
1994, c. 22, s. 556.
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