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T-0.1 - Act respecting the Québec sales tax

Section 51
Disposition versions

Full text
51. The value of the consideration, or any part thereof, for a supply is deemed to be equal,
(1)  where the consideration or that part is expressed in money, to the amount of the money; and
(2)  where the consideration or that part is expressed otherwise than in money, to the fair market value of the consideration or that part at the time the supply was made.
1991, c. 67, s. 51.
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