T-0.1 - Act respecting the Québec sales tax

Section 58 Disposition versions

1997-12-19

58. (Repealed).

1991, c. 67, s. 58; 1994, c. 22, s. 397; 1997, c. 85, s. 456.

1994-06-17

58. Where a charity or an authorized party makes a supply of an admission to a fund-raising dinner, ball, concert, show or like fund-raising event, the value of the consideration for the supply is deemed to be the lesser of the actual value of the consideration for the supply and the fair market value of the supply.

1991, c. 67, s. 58; 1994, c. 22, s. 397.

1992-07-01

58. This section applies where a charity, an authorized entity within the meaning of the Election Act (chapter E-3.3), a national committee within the meaning of the Referendum Act (chapter C-64.1) or a registered party within the meaning of the Canada Elections Act (Revised Statutes of Canada, 1985, chapter E-2) makes a supply to a person.

Part of the consideration is deemed not to be consideration for the supply if it may reasonably be regarded as

(1)  a gift to the charity for which a receipt referred to in section 712 of the Taxation Act (chapter I-3) may be issued or could be issued if the recipient were an individual;

(2)  an amount contributed, within the meaning of section 776 of the said Act, to the authorized entity for which a receipt may be issued;

(3)  an amount contributed, within the meaning of section 88 of the Election Act as amended by Appendix 2 to the Referendum Act, to the national committee for which a receipt referred to in section 96 of the Election Act as amended by the said appendix may be issued;

(4)  an amount contributed, within the meaning of subsection 4.1 of section 127 of the Income Tax Act (Statutes of Canada), to the registered party for which a receipt referred to in subsection 3 of the said section may be issued.

1991, c. 67, s. 58.