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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 386r9.2
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386R9.2. (Revoked).
O.C. 1463-2001, s. 27; O.C. 321-2017, s. 18.
386R9.2. A returnable container, within the meaning of section 350.24 of the Act, when acquired by a person in circumstances in which the person, if a registrant, would, because of section 350.27 of the Act, not be entitled to include tax in respect of the acquisition of the returnable container in determining an input tax refund of the person, whether the person would otherwise have been so entitled in the absence of that section, is prescribed property.
O.C. 1463-2001, s. 27.
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