T-0.1 - Act respecting the Québec sales tax

Section 283 Disposition versions

1995-01-30

283. (Repealed).

1991, c. 67, s. 283; 1995, c. 1, s. 285.

1992-07-01

283. For the purpose of determining an input tax refund of a particular registrant, the second paragraph applies where a person who is neither a resident of Québec nor a registrant

(1)  makes a supply by way of sale of corporeal movable property to the particular registrant;

(2)  delivers the property in Québec to the particular registrant before the property is used in Québec;

(3)  paid tax under section 17 in respect of the property brought into Québec; and

(4)  provides to the particular registrant evidence, satisfactory to the Minister, that the tax has been paid.

The particular registrant is deemed to have paid, at the time the person not resident in Québec paid the tax under section 17, tax in respect of the supply to the particular registrant of the property equal to the tax paid by the non-resident person.

1991, c. 67, s. 283.