I-1 - Retail Sales Tax Act

Section 20.9.2.0.4 Disposition versions

1991-12-18

20.9.2.0.4. Notwithstanding section 20.9.2, where a person has purchased movable property before 1 January 1991 in respect of which he has paid the tax of 9% provided for in this chapter and where he returns the property to the vendor after 31 December 1990 and before 1 February 1991 without exchanging it for other movable property, the person is entitled to the reimbursement of the tax paid by him in respect of the sale price reimbursed to him by the vendor.

The vendor may reimburse the amount of the tax and deduct it from the amount to be remitted to the Minister for the month pursuant to section 14.

1991, c. 67, s. 542.