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T-0.1 - Act respecting the Québec sales tax

Section 390
Disposition versions

Full text
390. (Repealed).
1991, c. 67, s. 390; 1994, c. 22, s. 580.
390. Where a person has made an election under section 389,
(1)  in determining an input tax refund of the person, no amount may be included in respect of tax payable in any reporting period in which the election is in effect by the person in respect of the supply to or bringing into Québec by the person of any movable property or service, other than a prescribed property or service; and
(2)  sections 242 and 243 do not apply in respect of that property.
1991, c. 67, s. 390.
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