T-0.1 - Act respecting the Québec sales tax

Section 635.2 Disposition versions

1995-01-30

635.2. Where a person received before 13 May 1994 a taxable supply of movable property in respect of which the person paid tax under section 16 at the rate of 8% or 4%, as the case may be, the person returns the property to the supplier after 12 May 1994 to exchange it for other movable property and the supplier refunds or credits to the person a part of the consideration for the supply of the returned property, the following rules apply:

(1)  the person is entitled to obtain from the supplier a refund of the tax paid in respect of the part of the consideration for the supply of the returned property so refunded or credited and the supplier shall refund the tax to the person; and

(2)  tax under section 16 does not apply in respect of the supply of the other property.

1995, c. 1, s. 344.