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T-0.1 - Act respecting the Québec sales tax
Section 635.7
Disposition versions
635.7. Where a person received before 1 August 1995 a non-taxable supply of movable property, the person returns the property to the supplier after 31 July 1995 to exchange it for other movable property and the consideration for the supply of the other property exceeds the consideration for the supply of the returned property, the person shall pay tax under section 16 only on the portion of the consideration for the supply of the other property that exceeds the consideration for the supply of the returned property.
