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T-0.1 - Act respecting the Québec sales tax

Section 206.0.1
Disposition versions

Full text
206.0.1. (Repealed).
2011, c. 34, s. 145; 2012, c. 28, s. 65.
206.0.1. In determining an input tax refund of a registrant that is a pension entity within the meaning of section 289.2, no amount may be included, for a reporting period, in respect of the tax payable by the pension entity in respect of a supply, unless the pension entity has included an amount in respect of the supply in determining an input tax credit under the Excise Tax Act (R.S.C. 1985, c. E-15).
2011, c. 34, s. 145.
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