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T-0.1 - Act respecting the Québec sales tax

Section 212.1
Disposition versions

Full text
212.1. Section 212 does not apply to a reimbursement in respect of property or a service acquired or brought into Québec by a member of a partnership where paragraph 2 of section 345.2 applies to the acquisition or bringing into Québec and the reimbursement is paid to the member after the member files with the Minister a return of the member under section 468 in which an input tax refund in respect of the property or service is claimed.
1997, c. 85, s. 544.
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