T-0.1 - Act respecting the Québec sales tax

Section 350.42.4 Disposition versions

2009-05-15

350.42.4. If a supplier makes a taxable supply, other than a zero-rated supply, of a beverage in a filled and sealed returnable container of a particular class in circumstances in which the supplier typically does not unseal the container, and the supplier charges the recipient a returnable container charge in respect of the container, the consideration for the supply is deemed to be equal to the amount determined by the formula

A − B.

For the purposes of the formula in the first paragraph,

(1)  A is the consideration for the particular supply as otherwise determined for the purposes of this Title; and

(2)  B is the returnable container charge.

This section does not apply to a supply by a registrant of a beverage in a returnable container in respect of which the registrant is a specified beverage retailer, if the registrant elects not to deduct the amount of the returnable container charge in respect of the container in determining the consideration for the supply for the purposes of this Title.

2009, c. 5, s. 632.