T-0.1 - Act respecting the Québec sales tax

Section 357.1 Disposition versions

1994-06-17

357.1. Where a person not resident in Québec who is not registered under Division I of Chapter VIII is the recipient of a supply by way of lease, licence or similar arrangement of an immovable that is acquired by the person exclusively for use as a site for the promotion, at a convention, of a business of the person or of property or services supplied by the person, the person is entitled, on the person’s application filed within one year after the day the convention ends, to

(1)  a rebate equal to the tax paid by the person in respect of that supply; and

(2)  a rebate equal to the tax paid by the person in respect of a supply to the person of related convention supplies in respect of the convention.

1994, c. 22, s. 568.