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T-0.1 - Act respecting the Québec sales tax
Section 394
Disposition versions
394. Where a selected public service body acquires or brings into Québec property or a service primarily for consumption, use or supply in the course of activities engaged in by another selected public service body, for the purpose of determining the amount of a rebate under this subdivision to the body in respect of the non-refundable input tax charged in respect of the property or service for any claim period of the body, the body is deemed to be engaged in those activities.
394. Where a selected public service body acquires or brings into Québec property or a service primarily for consumption, use or supply in the course of activities engaged in by another selected public service body, for the purpose of determining the amount of a rebate under section 386 to the body in respect of the non-refundable input tax charged in respect of the property or service for any claim period of the body, the body is deemed to be engaged in those activities.
394. Where a particular selected public service body described in any of the paragraphs of the definition of the expression in section 383 acquires or brings into Québec property or a service primarily for consumption, use or supply in the course of activities engaged in by another body described in any other of those paragraphs, for the purpose of determining the amount of a rebate under section 386 to the body in respect of the non-refundable input tax charged in respect of the property or service for any claim period of the body, the body is deemed to be engaged in those activities.
394. Where a particular selected public service body described in any of the paragraphs of the definition of the expression in section 383 acquires or brings into Québec property or a service primarily for consumption, use or supply in the course of activities engaged in by another person described in any other of those paragraphs, for the purpose of determining the amount of a rebate under section 386 or 386.1 to the body in respect of the non-refundable input tax charged in respect of the property or service for any claim period of the body, the body is deemed to be engaged in those activities.
394. Where tax is payable by a particular selected public service body in respect of property or a service acquired or brought into Québec by the body primarily for consumption, use or supply in the course of activities engaged in by another similar body, for the purpose of determining the amount of a rebate under section 386 to the particular body in respect of the tax, the particular body is deemed to be engaged in those activities.
