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T-0.1 - Act respecting the Québec sales tax
Section 406
Disposition versions
406. (Repealed).
406. Where a person pays tax in respect of a supply of a book or in respect of a book brought into Québec by the person, the person is entitled to compensation in an amount equal to that tax.
The supplier shall pay to that person the amount of the compensation and the supplier may deduct the amount of the compensation from the amount the supplier is required to remit to the Minister under section 437.
Such compensations are deemed to be repayments for the purposes of the Act respecting the Ministère du Revenu (chapter M-31).
This section refers to a printed book or its updating, identified by an International Standard Book Number (ISBN) issued in accordance with the international book numbering system, or a talking book or the carrier thereof, acquired by a person because of a visual handicap.
