T-0.1 - Act respecting the Québec sales tax

Full text
674.1. The recipient of a supply described in section 674.3 is entitled to obtain from the supplier a rebate of the amount paid by him which exceeds the amount he should have paid as tax in respect of such supply.
This section has effect from 15 May 1992 to 1 September 1992.
1993, c. 19, s. 254.