Section 165.2 — Excise Tax Act: Calculation of tax on several supplies

Where two or more taxable supplies are included in an invoice, receipt or agreement and tax under section 165 is imposed in respect of each of those supplies at the same rate or rates, the tax payable in respect of those supplies, calculated on the consideration for those supplies that is included in the invoice, receipt or agreement, may be calculated on the total of that consideration. Where tax that is at any time payable under this Division in respect of one or more supplies included in an invoice, receipt or agreement is an amount that includes a fraction of a cent, the fraction if less than half of a cent, may be disregarded for the purposes of this Part;

and if equal to or greater than half of a cent, shall be deemed, for the purposes of this Part, to be an amount equal to one cent.