T-0.1 - Act respecting the Québec sales tax

Section 457.1.2 Disposition versions

2005-12-13

457.1.2. If tax calculated on an amount (in this section referred to as the “unreasonable consideration”) that is all or part of the total amount that becomes due from a person, or is paid by a person without having become due, in respect of a supply of property or a service made to the person is, because of section 206, not to be included in determining an input tax refund, for the purposes of section 457.1, that total amount is deemed to be the amount, if any, by which it exceeds the total of the unreasonable consideration and all gratuities, and duties, fees or tax under this Title or under an Act of the Legislature of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or of the Parliament of Canada, that are paid or payable in respect of the unreasonable consideration.

2001, c. 53, s. 382; 2005, c. 38, s. 385.

2001-12-20

457.1.2. If tax calculated on an amount (in this section referred to as the “unreasonable consideration”) that is all or part of the total amount that becomes due from a person, or is paid by a person without having become due, in respect of a supply of property or a service made to the person is, because of section 206, not to be included in determining an input tax refund, for the purposes of section 457.1, that total amount is deemed to be the amount, if any, by which it exceeds the total of the unreasonable consideration and all gratuities, and duties, fees or tax under this Title or under an Act of the Legislature of Québec, another province, the Northwest Territories, the Yukon Territory or of the Parliament of Canada, that are paid or payable in respect of the unreasonable consideration.

2001, c. 53, s. 382.