Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 69.1
Disposition versions

Full text
69.1. Where the consideration for a supply of a telecommunication service is paid by depositing coins in a coin-operated telephone and the tax payable is equal to a fraction of $0.05 or to the total of a multiple of $0.05 and a fraction of $0.05, the fraction
(1)  if less than $0.025, may be disregarded; and
(2)  if equal to or greater than $0.025, is deemed to be an amount equal to $0.05.
1994, c. 22, s. 401; 1997, c. 85, s. 460.
69.1. Where the consideration for a supply of a telephone service is paid by depositing coins in a coin-operated telephone and the tax is equal to a fraction of $0.05 or to the total of a multiple of $0.05 and a fraction of $0.05, the fraction
(1)  if less than $0.025, may be disregarded; and
(2)  if equal to or greater than $0.025, is deemed to be an amount equal to $0.05.
1994, c. 22, s. 401.
© Gouvernement du Québec