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T-0.1 - Act respecting the Québec sales tax

Section 72
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Full text
72. (Repealed).
1991, c. 67, s. 72; 1994, c. 22, s. 403.
72. Where a supplier, in full or partial consideration for a taxable supply of property or a service, accepts a coupon or other voucher, other than a gift certificate, that may be exchanged for the property or service or that entitles the recipient of the supply to a reduction of the price of the property or service, and another person pays, at any time, an amount to the supplier for the redemption of the coupon or other voucher, the amount is deemed not to be consideration for a supply.
1991, c. 67, s. 72.
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