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T-0.1 - Act respecting the Québec sales tax
Section 386.3
Disposition versions
386.3. An amount is not to be included in determining the amount referred to in the description of B in the formula in section 386.1.1 in respect of a claim period of a person to the extent that
(1) the amount is included in determining an input tax refund of the person;
(2) it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund, remission of or compensation for the amount under any other section of this Act or under any other Act; or
(3) the amount is included in an amount refunded, adjusted or credited to or in favour of the person for which a credit note referred to in section 449 has been received by the person or a debit note referred to in that section has been issued by the person.
386.3. An amount is not to be included in determining the amount referred to in B in the formula in section 386.2 in respect of a claim period of a person to the extent that
(1) the amount is included in determining an input tax refund of the person;
(2) it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund, remission of or compensation for the amount under any other section of this Act or under any other Act; or
(3) the amount is included in an amount refunded, adjusted or credited to or in favour of the person for which a credit note referred to in section 449 has been received by the person or a debit note referred to in that section has been issued by the person.
