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T-0.1 - Act respecting the Québec sales tax
Section 69.3
Disposition versions
69.3. (Repealed).
69.3. Where a registrant ordinarily uses a cash register to determine the tax payable by a recipient in respect of a taxable supply made by the registrant and the cash register does not have the capability of determining the tax by multiplying the value of the consideration for the supply by the rate of the tax or the value of the consideration determined without reference to the tax payable by the recipient under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) (in this section referred to as the “value of the adjusted consideration”), by 8.025%, or 15.025% if the registrant determines a total amount made up of both the tax under this Title and the tax under Part IX of the Excise Tax Act, the following rules apply:
(1) the registrant may, by means of the cash register, determine the tax payable by multiplying the value of the adjusted consideration by 8.02%; and
(2) the registrant may, by means of the cash register, determine the total amount made up of both that tax and the tax under Part IX of the Excise Tax Act by multiplying the value of the adjusted consideration by 15.02%.
69.3. Where a registrant ordinarily uses a cash register to determine the tax payable by a recipient in respect of a taxable supply made by the registrant and the cash register does not have the capability of determining the tax by multiplying the value of the consideration for the supply by the rate of the tax or the value of the consideration determined without reference to the tax payable by the recipient under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), in this section referred to as the “value of the adjusted consideration”, by 6.955%, or 13.955 % if the registrant determines a total amount made up of both that tax and the tax under Part IX of the Excise Tax Act, the following rules apply:
(1) the registrant may, by means of the cash register, determine the tax payable by multiplying the value of the adjusted consideration by 6.95 %; and
(2) the registrant may, by means of the cash register, determine the total amount made up of both that tax and the tax under Part IX of the Excise Tax Act by multiplying the value of the adjusted consideration by 13.95 %.
