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T-0.1 - Act respecting the Québec sales tax

Section 71
Disposition versions

Full text
71. Where a supply is made, and the consideration therefor is paid, by means of a coin-operated device, the following rules apply:
(1)  the recipient is deemed to have received the supply, paid the consideration for the supply, and paid any tax payable in respect of the supply, on the day the consideration for the supply is inserted into the device;
(2)  the supplier is deemed to have made the supply, received the consideration for the supply, and collected any tax payable in respect of the supply, on the day the consideration for the supply is removed from the device.
1991, c. 67, s. 71.
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