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T-0.1 - Act respecting the Québec sales tax

Section 350.1
Disposition versions

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350.1. For the purposes of this section and sections 350.2 to 350.5,
“coupon” includes a ticket, receipt or other device but does not include a gift certificate or a barter unit within the meaning of section 350.7.1;
“tax fraction” of a coupon value or of the discount or exchange value of a coupon means 9.975/109.975.
1994, c. 22, s. 556; 1997, c. 85, s. 623; 2001, c. 53, s. 334; 2010, c. 5, s. 225; 2011, c. 6, s. 263; 2012, c. 28, s. 113.
350.1. For the purposes of this section and sections 350.2 to 350.5,
“coupon” includes a ticket, receipt or other device but does not include a gift certificate or a barter unit within the meaning of section 350.7.1;
“tax fraction” of a coupon value or of the discount or exchange value of a coupon means 9.5/109.5.
1994, c. 22, s. 556; 1997, c. 85, s. 623; 2001, c. 53, s. 334; 2010, c. 5, s. 225; 2011, c. 6, s. 263.
350.1. For the purposes of this section and sections 350.2 to 350.5,
“coupon” includes a ticket, receipt or other device but does not include a gift certificate or a barter unit within the meaning of section 350.7.1;
“tax fraction” of a coupon value or of the discount or exchange value of a coupon means 8.5/108.5.
1994, c. 22, s. 556; 1997, c. 85, s. 623; 2001, c. 53, s. 334; 2010, c. 5, s. 225.
350.1. For the purposes of this section and sections 350.2 to 350.5,
“coupon” includes a ticket, receipt or other device but does not include a gift certificate or a barter unit within the meaning of section 350.7.1;
“tax fraction” of a coupon value or of the discount or exchange value of a coupon means 7.5/107.5.
1994, c. 22, s. 556; 1997, c. 85, s. 623; 2001, c. 53, s. 334.
350.1. For the purposes of this section and sections 350.2 to 350.5,
“coupon” includes a ticket, receipt or other device but does not include a gift certificate;
“tax fraction” of a coupon value or of the discount or exchange value of a coupon means 7.5/107.5.
1994, c. 22, s. 556; 1997, c. 85, s. 623.
350.1. For the purposes of sections 350.2 to 350.5, “coupon” includes a ticket, receipt or other device but does not include a gift certificate.
1994, c. 22, s. 556.
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