T-0.1 - Act respecting the Québec sales tax

Section 199.0.0.1 Disposition versions

2015-10-21

199.0.0.1. No amount may be included in determining an input tax refund of a person in respect of tax that became payable by the person under section 16, or, to the extent that the tax relates to a corporeal property the person brings into Québec from outside Canada, under section 17, while the person is a selected listed financial institution unless

(1)  the amount is deemed to have been paid by the person under any of sections 207, 210.3, 256, 257, 264 and 265;

(2)  the amount is a prescribed amount of tax for the purposes of subparagraph a of subparagraph 6 of the second paragraph of section 433.16 or of subparagraph a of subparagraph 4 of the second paragraph of section 433.16.2;

(3)  the person is permitted to claim an input tax refund under section 233 or 234; or

(4)  the amount is a prescribed amount of tax.

2012, c. 28, s. 63; 2015, c. 21, s. 664.

2013-01-01

199.0.0.1. No amount may be included in determining an input tax refund of a person in respect of tax that became payable by the person under section 16, or, to the extent that the tax relates to a corporeal property the person brings into Québec from outside Canada, under section 17, while the person is a selected listed financial institution unless

(1)  the amount is deemed to have been paid by the person under any of sections 207, 210.3, 256, 257, 264 and 265;

(2)  the amount is a prescribed amount of tax for the purposes of subparagraph a of subparagraph 6 of the second paragraph of section 433.16;

(3)  the person is permitted to claim an input tax refund under section 233 or 234; or

(4)  the amount is a prescribed amount of tax.

2012, c. 28, s. 63.