T-0.1 - Act respecting the Québec sales tax

Section 327.7.1 Disposition versions

2015-12-04

327.7.1. If, under subparagraph 1 of the first paragraph of section 327.7, a particular person is deemed to have paid tax equal to the tax paid by a non-resident person, the following rules apply:

(1)  section 449 does not apply in respect of the tax paid by the non-resident person; and

(2)  no portion of the tax paid by the non-resident person is to be rebated, refunded or remitted to the non-resident person, or is to be otherwise recovered by the non-resident person, under this or any other Act of the Parliament of Québec.

2015, c. 36, s. 206.