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T-0.1 - Act respecting the Québec sales tax

Section 92
Disposition versions

Full text
92. For the purposes of sections 82, 82.2 and 85 to 91, a deposit, whether refundable or not, given in respect of a supply shall not be considered as consideration paid for the supply unless and until the supplier applies the deposit as consideration for the supply.
This section does not apply in respect of a deposit relating to a covering or container to which section 33 applies.
1991, c. 67, s. 92; 2001, c. 51, s. 268.
92. For the purposes of sections 82 and 85 to 91, a deposit, whether refundable or not, given in respect of a supply shall not be considered as consideration paid for the supply unless and until the supplier applies the deposit as consideration for the supply.
This section does not apply in respect of a deposit relating to a covering or container to which section 33 applies.
1991, c. 67, s. 92.
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