T-0.1 - Act respecting the Québec sales tax

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433.12. Where a charity is a prescribed person for the purposes of section 389 during a reporting period of the charity, any input tax refund that the charity is entitled to claim in a return for that reporting period may be determined according to a prescribed method as if the charity had made a valid election under section 434 that is in effect at all times while the charity is a prescribed person.
1997, c. 85, s. 689.