T-0.1 - Act respecting the Québec sales tax

Section 41.8 Disposition versions

2015-10-21

41.8. Where a collecting body or a collective society makes a taxable supply to a person that is an eligible author, eligible maker, eligible performer or a collective society and the supply includes a service of collecting or distributing the levy payable under section 82 of the Copyright Act (R.S.C. 1985, c. C-42), the value of the consideration for the supply is, for the purpose of determining tax payable in respect of the supply, 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 value of that consideration as otherwise determined for the purposes of this Title; and

(2)  B is the part of the value of the consideration referred to in paragraph 1 that is exclusively attributable to the service.

2015, c. 21, s. 636.