T-0.1 - Act respecting the Québec sales tax

Full text
64. The consideration for a supply of the taxable portion of a tour package, where the supply is made by the first supplier of the package, is deemed to be the amount determined by the formula

A × B.

For the purposes of this formula,
(1)  A is the taxable percentage of the package at the time the supply is made; and
(2)  B is the total consideration for the entire tour package.
1991, c. 67, s. 64.