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A-6.01 - Public Administration Act
Section 48.1
Disposition versions
48.1. Amounts received or to be received by a department or a body, for a fiscal year, as a rebate of the sales tax paid or to be paid under Title I of the Act respecting the Québec sales tax (chapter T-0.1) for the fiscal year out of a statutory appropriation are returned to the same appropriation. The same applies to amounts received or to be received, for a fiscal year, as a rebate of the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15), paid or to be paid by a department or a body for the fiscal year in accordance with the Comprehensive Integrated Tax Coordination Agreement entered into between the Government of Canada and the Gouvernement du Québec.
