T-0.1 - Act respecting the Québec sales tax

Section 206.1 Disposition versions

1995-12-15

206.1. (Repealed).

1993, c. 19, s. 187; 1995, c. 63, s. 350.

1993-06-15

206.1. In determining an input tax refund of a registrant, no amount shall be included in respect of the tax payable by the registrant in respect of the supply or bringing into Québec of the following property or services:

(1)  a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) or a law of another jurisdiction;

(2)  the motive fuel acquired or brought to power the engine of a road vehicle in respect of which

(a)  paragraph 1 applies, or would apply if the vehicle were acquired, or brought into Québec, after 30 June 1992; or

(b)  section 243.1, the third paragraph of section 252 or section 253.1 applied;

(3)  electricity, gas, combustibles or steam;

(4)  a telephone service;

(5)  a telecommunication service or any telecommunication in respect of which the tax prescribed by the Telecommunications Tax Act (chapter T-4) would apply but for section 14 of that Act;

(6)  the food, beverages or entertainment in respect of which sections 421.1 to 421.4 of the Taxation Act (chapter I-3) apply, or would apply if the registrant were a taxpayer under that Act, during a taxation year of the registrant.

1993, c. 19, s. 187.