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T-0.1 - Act respecting the Québec sales tax
Section 494.0.1
Disposition versions
494.0.1. A vendor who engages in the retail sale of alcoholic beverages on a reserve during a period determined by the Minister, otherwise than for consumption on the premises, and who, throughout that period, uses the computing solution in respect of the sales made to a First Nations member (in this section referred to as “particular sales”) is deemed, in respect of the period and the last day of the period, to claim a refund of the part of the amount paid under section 497 to a collection officer holding a registration certificate that is equal to the specific tax provided for in section 487 that has not been collected because of section 492.1 in respect of the particular sales.
