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T-0.1 - Act respecting the Québec sales tax

Section 402.2
Disposition versions

Full text
402.2. (Repealed).
1993, c. 19, s. 229; 1995, c. 63, s. 443.
402.2. A public carrier is entitled to a rebate of the tax paid by the carrier under section 16 or 17 in respect of fuel, if the carrier is entitled to a refund under section 10.1 of the Fuel Tax Act (chapter T-1) in respect of the fuel, or would be entitled to such a refund if the fuel were subject to that Act, provided the carrier applies therefor within the same period and on the same terms and conditions as provided in that Act.
The rebate provided for in the first paragraph shall be computed by using the same proportion as that used for the purpose of computing the refund to which the public carrier is entitled or would be entitled under the Fuel Tax Act.
1993, c. 19, s. 229.
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