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T-0.1 - Act respecting the Québec sales tax

Section 454
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454. Section 453 does not apply to a patronage dividend paid by a person in a fiscal year of the person for which an election made by the person under this section is in effect, in which event the dividend is deemed not to be a reduction of the consideration for any supplies.
1991, c. 67, s. 454; 1994, c. 22, s. 611.
454. Section 453 does not apply where a patronage dividend is paid by a person who has filed with and as prescribed by the Minister an election for the purposes of this section in prescribed form containing prescribed information, in which event the dividend is deemed not to be a reduction of the consideration for any supplies.
1991, c. 67, s. 454.
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