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T-0.1 - Act respecting the Québec sales tax

Section 397.1
Disposition versions

Full text
397.1. For the purposes of this subdivision, where a person incurs all or substantially all of the tax that is included in determining the amount of the non-refundable input tax charged in respect of property or a service for a claim period of the person acting as a hospital authority, a facility operator or an external supplier, the person is deemed to have incurred all of the tax that is included in determining that amount in the course of fulfilling the person’s responsibilities as a hospital authority, a facility operator or an external supplier, as the case may be.
2005, c. 38, s. 383; 2015, c. 21, s. 721.
397.1. For the purposes of sections 383 to 397.2, where a person incurs all or substantially all of the tax that is included in determining the amount of the non-refundable input tax charged in respect of property or a service for a claim period of the person acting as a hospital authority, a facility operator or an external supplier, the person is deemed to have incurred all of the tax that is included in determining that amount in the course of fulfilling the person’s responsibilities as a hospital authority, a facility operator or an external supplier, as the case may be.
2005, c. 38, s. 383.
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