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I-1 - Retail Sales Tax Act

Section 12
Disposition versions

Full text
12. If the purchase price or rental of a taxable movable property is less than the real value of the property or of its lease, is not specified or is combined with the purchase price or rental of non-taxable property or services, the Minister may fix the purchase price or rental which or services, the Minister may fix the purchase price or rental which shall serve as the basis for the taxation provided for in this chapter.
R. S. 1964, c. 71, s. 10; 1965 (1st sess.), c. 27, s. 1; 1972, c. 28, s. 1; 1986, c. 15, s. 18.
12. If the purchase price or rental of a taxable moveable property is less than the real value of the property or of its lease, is not specified or is combined with the purchase price or rental of non-taxable property or services, the Minister may fix the purchase price or rental which shall serve as the basis for the taxation provided for in this act.
R. S. 1964, c. 71, s. 10; 1965 (1st sess.), c. 27, s. 1; 1972, c. 28, s. 1.
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