T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 434r8.11 Disposition versions

2012-09-01

434R8.11. For the purpose of determining in accordance with sections 434R8.1 to 434R8.14 the input tax refund of a partnership, an employer, a charity or a public institution that pays an amount as a reimbursement in respect of property or a service acquired or brought into Québec by a member of the partnership, an employee of the employer or a volunteer who has given services to the charity or public institution and in respect of which the member, employee or volunteer was liable to pay tax under section 16 or 17 of the Act, the amount of that tax is deemed, for the purpose of applying sections 212 and 212.1 of the Act, to be equal to the amount that would be determined under section 434R8.8 if that section applied to the acquisition or bringing into Québec by the member, employee or volunteer.

O.C. 1463-2001, s. 39.