T-0.1 - Act respecting the Québec sales tax

Section 350.35 Disposition versions

1995-12-15

350.35. (Repealed).

1994, c. 22, s. 556; 1995, c. 63, s. 428.

1994-06-17

350.35. The amount provided for in section 350.30 or in subparagraph b of subparagraph 2 of the second paragraph of section 350.39 that is paid or that becomes payable by a registrant, may be deducted in determining the net tax of the registrant for the reporting period of the registrant in which that amount is paid or becomes payable or for any reporting period ending within four years after the end of that period if

(1)  the registrant is acquiring the container for the purpose of making a zero-rated supply of the container or a supply of the container outside Québec; or

(2)  the registrant is a specified registrant.

1994, c. 22, s. 556.