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I-1 - Retail Sales Tax Act

Section 20.5
Disposition versions

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20.5. A person who is neither resident nor doing business in Québec is entitled to the reimbursement, to the extent prescribed by regulation, of the tax paid by him on the purchase of property determined by regulation if, after such purchase, the property has not been used in Québec, the person has taken or shipped it definitively out of Québec for use or consumption, and the application for reimbursement is made within the time fixed by regulation.
1983, c. 20, s. 3.
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