T-0.1 - Act respecting the Québec sales tax

Section 635 Disposition versions

1992-07-01

635. Where, before 1 July 1992, a person purchased movable property and, after 30 June 1992 and before 1 August 1992, the person returned the property to the vendor to exchange it for other movable property, and the consideration for the other property exceeds the sale price of the returned property, the person shall pay tax under section 16 but only on the excess amount and, notwithstanding section 20.9.2 of the Retail Sales Tax Act (chapter I-1), the person is not entitled to a refund of the tax paid upon purchasing the returned property, if any.

1991, c. 67, s. 635.