T-0.1 - Act respecting the Québec sales tax

Section 284 Disposition versions

1995-01-30

284. (Repealed).

1991, c. 67, s. 284; 1995, c. 1, s. 285.

1992-07-01

284. For the purpose of determining an input tax refund of a particular registrant, the second paragraph applies where

(1)  a person who is neither a resident of Québec nor a registrant makes a supply to the particular registrant of corporeal movable property that was acquired, manufactured or produced by another registrant;

(2)  the property is delivered in Québec by the other registrant to the particular registrant in performance of the obligation of the person not resident in Québec to supply the property to the particular registrant;

(3)  the person not resident in Québec has paid the tax deemed under section 327 to have been collected by the other registrant in respect of the supply to the non-resident person of the property; and

(4)  the person not resident in Québec provides the particular registrant with evidence, satisfactory to the Minister, that the tax has been paid.

The particular registrant is deemed to have paid, at the time the person not resident in Québec paid the tax deemed to have been collected under section 327, tax in respect of the supply to the particular registrant of the property equal to the tax paid by the non-resident person.

1991, c. 67, s. 284.