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I-1 - Retail Sales Tax Act

Section 20.9.2.3
Disposition versions

Full text
20.9.2.3. A person is entitled to the reimbursement of the tax paid by him in respect of newspapers purchased by him that he subsequently distributes free of charge to the public at large.
The newspapers referred to in the first paragraph must be non-specialized newspapers in which the average of the printed space devoted to advertising per 6-month period is not more than 80%.
The advertising must not be mainly that of a single advertiser and the costs thereof must be defrayed by the advertisers.
1991, c. 67, s. 543.
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