T-0.1 - Act respecting the Québec sales tax

Section 404.0.1 Disposition versions

2019-06-19

404.0.1. A registrant that, by reason of section 206.1, is not entitled to include, in determining its input tax refund, the entirety of an amount in respect of the tax payable by the registrant in respect of the acquisition or bringing into Québec of a property or service is entitled, despite paragraph 2 of section 404, to a refund under this division in respect of that amount equal to the amount determined by multiplying the amount of that refund otherwise determined by

(1)  75%, where the acquisition or bringing into Québec of the property or service occurs after 31 December 2017 and before 1 January 2019;

(2)  50%, where the acquisition or bringing into Québec of the property or service occurs after 31 December 2018 and before 1 January 2020; or

(3)  25%, where the acquisition or bringing into Québec of the property or service occurs after 31 December 2019 and before 1 January 2021.

2019, c. 14, s. 553.