I-1 - Retail Sales Tax Act

Full text
17.1. The tax which a person is required to pay upon the use or consumption of a property pursuant to section 7 or 8 does not apply to the extent of the exemption the person would be entitled to under section 17 if he bought the property in Québec at the time it begins to be used or consumed and if he meets the conditions for that exemption.
1985, c. 25, s. 8.