T-0.1 - Act respecting the Québec sales tax

Section 75.4 Disposition versions

2009-05-15

75.4. If a supplier and a recipient of a qualifying supply make a joint election in accordance with section 75.9 in respect of the qualifying supply, the following rules apply:

(1)  the supplier is deemed to have made, and the recipient is deemed to have received, a separate supply of each property and service that is supplied under the agreement for the qualifying supply for consideration equal to that portion of the consideration for the qualifying supply that can reasonably be attributed to the property or service;

(2)  the portion of the consideration for the qualifying supply attributed to goodwill is deemed to be attributed to a taxable supply of incorporeal movable property unless section 75.2 applies to the qualifying supply; and

(3)  sections 75.5 to 75.8 apply to the supply of each property and service that is supplied under the agreement for the qualifying supply.

2009, c. 5, s. 602.