I-1 - Retail Sales Tax Act

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20.9.1. Where a person has paid the tax in respect of movable property used for the alteration, improvement, construction or repair of an immovable and another person obtains an amount under Parts VI and VII of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) for the same property, the latter person is entitled to compensation in an amount equal to the tax paid in respect of the amount that is paid to him.
The compensation is deemed to be a repayment for the purposes of the Act respecting the Ministère du Revenu (chapter M-31).
1988, c. 4, s. 13; 1990, c. 60, s. 24.
20.9.1. Where a person has paid the tax in respect of movable property used for the alteration, improvement, construction or repair of an immovable and another person obtains an amount under the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) for the same property, the latter person is entitled to compensation in an amount equal to the tax paid in respect of the amount that is paid to him.
The compensation is deemed to be a repayment for the purposes of the Act respecting the Ministère du Revenu (chapter M-31).
1988, c. 4, s. 13.
20.9.1. Where a person has paid the tax in respect of movable property used for the alteration, improvement, construction or repair of an immovable and another person obtains an amount under the Excise Tax Act (Statutes of Canada) for the same property, the latter person is entitled to compensation in an amount equal to the tax paid in respect of the amount that is paid to him.
The compensation is deemed to be a repayment for the purposes of the Act respecting the Ministère du Revenu (chapter M-31).
1988, c. 4, s. 13.