A-6.002, r. 4 - Regulation respecting tax exemptions granted to certain international non-governmental organizations and to certain employees of such organizations and to members of their families

Section 4 Disposition versions

2014-12-23

4. An organization referred to in the first paragraph of section 1 is entitled to a rebate or refund of all duties imposed under the following Acts if it applies therefor to the Minister in prescribed form:

(1)  subject to the second paragraph, the Act respecting the Québec sales tax (chapter T-0.1);

(2)  the Tobacco Tax Act (chapter I-2);

(3)  the Fuel Tax Act (chapter T-1);

(4)  the Act respecting municipal taxation (chapter F-2.1) in respect of the tax under Division III.6 of Chapter XVIII of that Act.

The right to a rebate or refund applies in respect of tax provided for in Titles I (except tax imposed on immovable property that is acquired for personal use), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.

O.C. 1285-87, s. 4; O.C. 742-91, s. 5; O.C. 1466-98, s. 5; O.C. 1282-2003, s. 1; O.C. 1105-2014, s. 1.

2012-09-01

4. An organization referred to in the first paragraph of section 1 is entitled to a rebate or refund of all duties imposed under the following Acts if it applies therefor to the Minister in prescribed form:

(1)  subject to the second paragraph, the Act respecting the Québec sales tax (chapter T-0.1);

(2)  the Tobacco Tax Act (chapter I-2);

(3)  the Fuel Tax Act (chapter T-1).

The right to a rebate or refund applies in respect of tax provided for in Titles I (except tax imposed on immovable property that is acquired for personal use), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.

O.C. 1285-87, s. 4; O.C. 742-91, s. 5; O.C. 1466-98, s. 5; O.C. 1282-2003, s. 1.