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T-2 - Broadcast Advertising Tax Act
Section 2
Disposition versions
2. A tax of 2% is imposed on the price of airtime at the time of the broadcast of an advertisement by a station in Québec.
Where the price of airtime for the broadcast of an advertisement includes broadcasting by stations outside Québec, the amount of the tax otherwise payable is adjusted proportionately to the ratio between the price of airtime reasonably ascribable to the broadcast of the advertisement by stations in Québec and the price of airtime for the broadcast of the advertisement by all the stations.
Any fraction of a cent of such tax, if equal to or greater than one-half of a cent, shall be counted as one cent.
2. A tax of 2% is imposed on the price of airtime at the time of the broadcast of an advertisement by a station in Québec.
Where the price of airtime for the broadcast of an advertisement includes broadcasting by stations outside Québec, the amount of the tax otherwise payable is adjusted proportionately to the ratio between the price of airtime reasonably ascribable to the broadcast of the advertisement by stations in Québec and the price of airtime for the broadcast of the advertisement by all the stations.
Any fraction of $0.01 of such tax shall be counted as a whole cent.
