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T-0.1 - Act respecting the Québec sales tax
Section 380.2
Disposition versions
380.2. Subject to section 380.3, a person that is a municipality or is designated to be a municipality for the purposes of subdivision 5, that is not a registrant and that makes, at any time, a taxable supply by way of sale of movable property that is capital property of the person (other than property of a person designated to be a municipality for the purposes of that subdivision that is not designated municipal property) is entitled to a rebate equal to the lesser of
(1) the basic tax content of the property at that time; and
(2) the amount that corresponds to the tax payable in respect of the taxable supply or that would so correspond but for sections 75.1 and 80.
