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T-0.1 - Act respecting the Québec sales tax

Section 635.1
Disposition versions

Full text
635.1. Where a person received before 13 May 1994 a taxable supply of movable property in respect of which the person paid tax under section 16 at the rate of 8% or 4%, as the case may be, the person returns the property to the supplier after 12 May 1994 to exchange it for other movable property and the consideration for the supply of the other property is equal to the consideration for the supply of the returned property, the following rules apply:
(1)  the person is not entitled to a refund of the tax paid in respect of the supply of the returned property; and
(2)  tax under section 16 does not apply in respect of the supply of the other property.
1995, c. 1, s. 344.
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