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T-0.1 - Act respecting the Québec sales tax
Section 541.52
Disposition versions
541.52. Where a person referred to in sections 541.50 and 541.51 has paid, in respect of a new tire, a duty of the same nature as the duty payable under this Title, imposed by another province, the Northwest Territories, the Yukon Territory or the Nunavut Territory, and has not obtained or is not entitled to obtain a rebate of such a duty, the specific duty that the person is required to pay under those sections shall be reduced by the amount of the duty of the same nature so paid.
