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T-0.1 - Act respecting the Québec sales tax
Section 353.0.1
Disposition versions
353.0.1. (Repealed).
353.0.1. A person is entitled to a rebate of the tax paid by the person under section 16 in respect of a supply of a service, other than a transportation service, in respect of corporeal movable property that is ordinarily located outside Québec but within Canada, that is temporarily brought into Québec for the sole purpose of having the service performed and that is taken or shipped outside Québec but within Canada as soon as is practicable after the service is performed.
The person is also entitled to a rebate of tax paid by the person under section 16 in respect of any corporeal movable property supplied with the service.
