T-0.1 - Act respecting the Québec sales tax

Section 69.3.1 Disposition versions

2013-01-01

69.3.1. If a registrant ordinarily uses a cash register to determine the tax payable by a recipient in respect of a taxable supply made by the registrant to the recipient and the cash register does not permit the determination of the tax by multiplying the value of the consideration for the supply by 9.975%, or 14.975% if the registrant determines a total amount made up of both the tax provided for in this Title and the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15), the following rules apply:

(1)  the registrant may, by means of the cash register, determine the tax payable by multiplying the value of the consideration by 9.97%; and

(2)  the registrant may, by means of the cash register, determine the total amount made up of both the tax provided for in this Title and the tax provided for in Part IX of the Excise Tax Act by multiplying the value of the consideration by 14.97%.

2009, c. 5, s. 599; 2010, c. 5, s. 212; 2011, c. 6, s. 239; 2012, c. 28, s. 51.

2012-01-01

69.3.1. If a registrant ordinarily uses a cash register to determine the tax payable by a recipient in respect of a taxable supply made by the registrant and the cash register does not permit the determination of the tax by multiplying the value of the consideration for the supply by the rate of the tax, or the value of the consideration established without reference to the tax payable by the recipient under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) - in this section referred to as the “amended value of the consideration” - by 9.975% or 14.975% if the registrant determines a total amount made up of both the tax provided for in this Title and the tax provided for in Part IX of the Excise Tax Act, the following rules apply:

(1)  the registrant may, by means of the cash register, determine the tax payable by multiplying the amended value of the consideration by 9.97%; and

(2)  the registrant may, by means of the cash register, determine the total amount made up of both the tax and the tax provided for in Part IX of the Excise Tax Act by multiplying the amended value of the consideration by 14.97%.

2009, c. 5, s. 599; 2010, c. 5, s. 212; 2011, c. 6, s. 239.

2011-01-01

69.3.1. If a registrant ordinarily uses a cash register to determine the tax payable by a recipient in respect of a taxable supply made by the registrant and the cash register does not permit the determination of the tax by multiplying the value of the consideration for the supply by the rate of the tax, or the value of the consideration established without reference to the tax payable by the recipient under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) - in this section referred to as the “amended value of the consideration” - by 8.925% or 13.925% if the registrant determines a total amount made up of both the tax provided for in this Title and the tax provided for in Part IX of the Excise Tax Act, the following rules apply:

(1)  the registrant may, by means of the cash register, determine the tax payable by multiplying the amended value of the consideration by 8.92%; and

(2)  the registrant may, by means of the cash register, determine the total amount made up of both the tax and the tax provided for in Part IX of the Excise Tax Act by multiplying the amended value of the consideration by 13.92%.

2009, c. 5, s. 599; 2010, c. 5, s. 212.

2009-05-15

69.3.1. If a registrant ordinarily uses a cash register to determine the tax payable by a recipient in respect of a taxable supply made by the registrant and the cash register does not permit the determination of the tax by multiplying the value of the consideration for the supply by the rate of the tax, or the value of the consideration established without reference to the tax payable by the recipient under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) - in this section referred to as the “amended value of the consideration” - by 7.875% or 12.875% if the registrant determines a total amount made up of both the tax provided for in this Title and the tax provided for in Part IX of the Excise Tax Act, the following rules apply:

(1)  the registrant may, by means of the cash register, determine the tax payable by multiplying the amended value of the consideration by 7.87%; and

(2)  the registrant may, by means of the cash register, determine the total amount made up of both the tax and the tax provided for in Part IX of the Excise Tax Act by multiplying the amended value of the consideration by 12.87%.

2009, c. 5, s. 599.