T-0.1 - Act respecting the Québec sales tax

Section 353 Disposition versions

2015-10-21

353. (Repealed).

1991, c. 67, s. 353; 1993, c. 19, s. 215; 1995, c. 63, s. 436; 2015, c. 21, s. 701.

1995-12-15

353. Notwithstanding subparagraph 4 of the third paragraph of section 351, a person who is not resident in Québec and who carries on a business outside Québec is entitled to a rebate of the tax paid by the person under section 16 in respect of a supply of fuel used in Québec to power a propulsion engine, if the person is entitled to a refund pursuant to the Fuel Tax Act (chapter T-1) in respect of such fuel, or would be entitled to a refund if the fuel were subject to the said Act, provided the person applies therefor within the same period and on the same terms and conditions as provided in the said Act.

The rebate provided for in the first paragraph shall be computed by using the same proportion as that used for the purpose of computing the refund to which the person is entitled or would be entitled under the Fuel Tax Act.

1991, c. 67, s. 353; 1993, c. 19, s. 215; 1995, c. 63, s. 436.

1993-06-15

353. Notwithstanding subparagraph 4 of the third paragraph of section 351, a person who is not resident in Québec and who carries on a business outside Québec is entitled to a rebate of the tax paid by the person under section 16 in respect of a supply of fuel used in Québec to power a propulsion engine, if the person is entitled to a refund pursuant to the Fuel Tax Act (chapter T-1) in respect of such fuel, or would be entitled to a refund if the fuel were subject to the said Act, provided the person applies therefor within the same period and on the same terms and conditions as provided in the said Act.

The rebate provided for in the first paragraph shall be computed by using the same proportion as that used for the purpose of computing the refund to which the person is entitled or would be entitled under the Fuel Tax Act.

This section does not apply in respect of fuel used to power a propulsion engine of a road vehicle in respect of which a registrant who acquired it would not be entitled to claim an input tax refund by reason of section 206.1.

1991, c. 67, s. 353; 1993, c. 19, s. 215.

1992-07-01

353. Notwithstanding subparagraph 4 of the third paragraph of section 351, a person who is not resident in Québec and who carries on a business outside Québec is entitled to a rebate of the tax paid by the person under section 16 in respect of a supply of fuel used to power a propulsion engine, if the person is entitled to a refund pursuant to the Fuel Tax Act (chapter T-1) in respect of such fuel, or would be entitled to a refund if the fuel were subject to the said Act, provided the person applies therefor, in prescribed form, within the same period and on the same terms and conditions as those provided in the said Act.

The rebate provided for in the first paragraph shall be computed by using the same proportion as that used for the purpose of computing the refund to which the person is entitled or would be entitled under the Fuel Tax Act.

1991, c. 67, s. 353.