A-6.01 - Public Administration Act

Full text
48.1. Amounts received or to be received by a department or a body, for a fiscal year, as a rebate of the sales tax paid or to be paid under Title I of the Act respecting the Québec sales tax (chapter T-0.1) for the fiscal year out of a statutory appropriation are returned to the same appropriation. The same applies to amounts received or to be received, for a fiscal year, as a rebate of the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15), paid or to be paid by a department or a body for the fiscal year in accordance with the Comprehensive Integrated Tax Coordination Agreement entered into between the Government of Canada and the Gouvernement du Québec.
2012, c. 28, s. 17.