T-0.1 - Act respecting the Québec sales tax

Section 384 Disposition versions

1994-06-17

384. (Repealed).

1991, c. 67, s. 384; 1994, c. 22, s. 576.

1992-07-01

384. For the purposes of sections 385 to 397, “tax payable” by a person in respect of property or a service includes

(1)  tax deemed under section 209 or 243 to have been collected by the person in respect of the property or service; and

(2)  an amount in respect of the property or service that is required under paragraph 2 of section 210 to be added in determining the net tax of the person for a reporting period.

However, the “tax payable” does not include an amount that the person has claimed or is entitled to claim as an input tax refund in respect of the property or service.

1991, c. 67, s. 384.