96R14.2. Remittance shall be made of an amount on account of the tax paid or payable under Title I of the Act respecting the Québec sales tax (chapter T-0.1) by an individual who is an Indian and who is the acquirer of a taxable supply, which amount shall be equal to any amount by which the tax paid or payable by him exceeds the tax that would have been payable by him if the Indian territories had been reserves.
O.C. 1635-96, s. 5; O.C. 701-2013, s. 9.