T-0.1 - Act respecting the Québec sales tax

Section 341.5 Disposition versions

1994-06-17

341.5. In determining the input tax refund of a public service body, there shall not be included an amount in respect of tax that at any time became payable, or was paid without having become payable, by the body, to the extent that the tax

(1)  is in respect of the acquisition or bringing into Québec of property, other than capital property or an improvement thereto, of the body for the purpose of consumption, use or supply in the course of activities engaged in by the body through a small supplier division of the body; or

(2)  is calculated on consideration, or a part thereof, that is reasonably attributable to services that were, before that time, consumed, used or supplied by the body in the course of activities engaged in by the body through a small supplier division of the body or that are, at that time, intended to be so consumed, used or supplied.

1994, c. 22, s. 552.