T-0.1 - Act respecting the Québec sales tax

Section 172.1 Disposition versions

1994-06-17

172.1. Where a government or municipality or a board, commission or other body established by a government or municipality collects from the holder of or applicant for a right the supply of which is referred to in paragraph 3 of section 162 an amount that is levied for the purpose of recovering the costs of administration of a regulatory program relating to the right and the holder’s or the applicant’s failure to pay the amount would result in a loss of, a restriction in the exercise of, a change in the person’s entitlements under, or a denial of, the right,

(1)  the government, municipality, board, commission or other similar body is deemed to have made an exempt supply to the person; and

(2)  the amount is deemed to be consideration for that supply.

1994, c. 22, s. 444.