T-0.1 - Act respecting the Québec sales tax

Section 350.42.6 Disposition versions

2009-05-15

350.42.6. Section 350.42.5 does not apply

(1)  for the purposes of sections 138.5 and 152; or

(2)  to a supply made of a used and empty returnable container of a particular class, or the material resulting from its compaction, if the usual business practice of the recipient is to pay consideration for supplies of used and empty returnable containers of that class, or the material resulting from their compaction, that is determined based on the value of the material from which the containers are made or is otherwise determined based neither on the amount of the refund for the returnable containers nor on the amount of the returnable container charge in respect of filled and sealed returnable containers of that class containing beverages that are supplied.

2009, c. 5, s. 632.