T-0.1 - Act respecting the Québec sales tax

Section 289.13 Disposition versions

2020-09-24

289.13. For the purposes of this subdivision, an excluded amount of a master pension entity is an amount of tax that

(1)  is deemed to have been paid by the master pension entity under this Title (other than sections 223 to 231.1);

(2)  became payable, or was paid without having become payable, by the master pension entity at a time when it was entitled to claim a rebate under sections 383 to 388 and 394 to 397.2; or

(3)  is payable under the first paragraph of section 16, or is deemed under sections 223 to 231.1 to have been paid, by the master pension entity in respect of a taxable supply to the master pension entity of a residential complex, an addition to a residential complex or land if, in respect of that supply, the master pension entity is entitled to claim a rebate under subdivision IV.2 of subdivision 3 of Division I of Chapter VII or would be so entitled after paying the tax payable in respect of that supply.

2020, c. 16, s. 219.