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T-0.1 - Act respecting the Québec sales tax

Section 453.1
Disposition versions

Full text
453.1. (Repealed).
1993, c. 19, s. 235; 1995, c. 1, s. 331.
453.1. For the purposes of paragraph 1 of section 453, the consideration fraction is
(1)  100/108 where all of the taxable supplies in respect of which all or part of the patronage dividend is paid are supplies of property or services in respect of which the applicable rate of the tax is 8 %;
(2)  100/104 where all of the taxable supplies in respect of which all or part of the patronage dividend is paid are supplies of property or services in respect of which the applicable rate of the tax is 4 %;
(3)  in every other case,
(a)  100/108 for the portion of the amount determined in respect of the patronage dividend that is attributable to supplies of property or services in respect of which the applicable rate of the tax is 8 %;
(b)  100/104 for the portion of the amount determined in respect of the patronage dividend that is attributable to supplies of property or services in respect of which the applicable rate of the tax is 4 %.
1993, c. 19, s. 235.
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