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T-0.1 - Act respecting the Québec sales tax
Section 402.1
Disposition versions
402.1. (Repealed).
402.1. A person is entitled to a rebate of the tax paid by the person under section 16 in respect of a supply of fuel, if the person is entitled to a refund under subparagraph vii of paragraph a or subparagraph ii of paragraph b of section 10 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 person 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 person is entitled or would be entitled under the Fuel Tax Act.
