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T-0.1 - Act respecting the Québec sales tax

Section 61
Disposition versions

Full text
61. (Repealed).
1991, c. 67, s. 61; 1995, c. 63, s. 332; 1997, c. 85, s. 458.
61. Where, in making a supply of a service, a person incurs an expense for which the person is reimbursed by the recipient of the supply, the amount of the reimbursement is deemed to be part of the consideration for the supply of the service, except to the extent that the expense was incurred by the person as a mandatary of the recipient.
1991, c. 67, s. 61; 1995, c. 63, s. 332.
61. Where, in making a supply of a service, a person incurs an expense for which the person is reimbursed by the recipient of the supply, the amount of the reimbursement is deemed to be part of the consideration for the supply of the service, except to the extent that the expense was incurred by the person as a mandatory of the recipient.
1991, c. 67, s. 61.
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