T-0.1 - Act respecting the Québec sales tax

Section 360.2 Disposition versions

1995-12-15

360.2. (Repealed).

1994, c. 22, s. 570; 1995, c. 63, s. 438.

1994-06-17

360.2. Subject to section 360.4, an individual resident in Québec who acquires an admission to a convention that is supplied together with food or beverages for a single consideration is entitled to a rebate of the tax paid in respect of the supply of the admission to the extent that

(1)  the consideration for the supply relates to food or beverages that the individual is required to acquire with the admission; and

(2)  the consideration for the supply constitutes a deductible amount, under the Taxation Act (chapter I-3), in computing the income of the individual.

Notwithstanding the first paragraph, the individual is not entitled to a rebate of the tax paid in respect of a supply the consideration for which subparagraph 2 of the first paragraph applies and in respect of which the individual received an allowance or reimbursement from any other person.

1994, c. 22, s. 570.