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T-0.1 - Act respecting the Québec sales tax

Section 350.42
Disposition versions

Full text
350.42. (Repealed).
1994, c. 22, s. 556; 2009, c. 5, s. 631.
350.42. Where a supplier at any time makes a supply of a returnable container to a registrant in circumstances in which sections 75 and 75.1, section 80 or 331 and sections 334 to 336 apply and, if those sections had not applied, section 350.26 would have applied to the supplier in respect of the supply and section 350.27 would not have applied to the registrant in respect of the container, the registrant is deemed to have paid at that time tax in respect of the supply calculated on the consideration that the registrant would charge if the registrant made the supply to a person with whom the registrant was dealing at arm’s length.
1994, c. 22, s. 556.
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