T-0.1 - Act respecting the Québec sales tax

Section 398 Disposition versions

1997-12-19

398. Subject to section 399, where a person that is a charity or a public institution is the recipient of a supply of property or a service, has paid tax in respect of the supply and has taken or shipped the property or service outside Québec, the person is entitled to a rebate of the tax paid in respect of the supply.

1991, c. 67, s. 398; 1997, c. 85, s. 675.

1992-07-01

398. Subject to section 399, a charity that has paid tax in respect of a supply to the charity of property or a service is entitled to a rebate of the tax paid in respect of the supply if

(1)  the charity has not claimed and is not entitled to claim an input tax refund in respect of the property or service; and

(2)  the charity has taken or shipped the property or service outside Québec for charitable purposes.

1991, c. 67, s. 398.