T-0.1 - Act respecting the Québec sales tax

Section 357.3 Disposition versions

1994-06-17

357.3. Where a registrant who is the organizer of a foreign convention pays to, or credits in favour of, the sponsor of the convention an amount on account of a rebate under section 357.2 to which the sponsor would be entitled in respect of a supply made by the registrant to the sponsor if the sponsor had paid the tax in respect of the supply and had applied for the rebate in accordance with that section,

(1)  the registrant may claim a deduction under section 455.1 in respect of the amount paid or credited to the sponsor; and

(2)  the sponsor is not entitled to any rebate, refund or remission in respect of the tax to which the amount relates.

1994, c. 22, s. 568.