Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 395
Disposition versions

Full text
395. Where a person acquires or brings into Québec property or a service primarily for consumption, use or supply in the course of activities engaged in by the person acting in the capacity of a selected public service body described in any of the paragraphs of the definition of “selected public service body” in section 383, the amount of any rebate under this subdivision to the person in respect of the non-refundable input tax charged in respect of the property or service for a claim period of the person shall be determined as if the person were not a selected public service body described in any other of those paragraphs.
1991, c. 67, s. 395; 1994, c. 22, s. 581; 1997, c. 85, s. 672; 2005, c. 38, s. 382; 2015, c. 21, s. 718.
395. Where a person acquires or brings into Québec property or a service primarily for consumption, use or supply in the course of activities engaged in by the person acting in the capacity of a selected public service body described in any of the paragraphs of the definition of “selected public service body” in section 383, the amount of any rebate under section 386 to the person in respect of the non-refundable input tax charged in respect of the property or service for a claim period of the person shall be determined as if the person were not a selected public service body described in any other of those paragraphs.
1991, c. 67, s. 395; 1994, c. 22, s. 581; 1997, c. 85, s. 672; 2005, c. 38, s. 382.
395. Where a person acquires or brings into Québec property or a service primarily for consumption, use or supply in the course of activities engaged in by the person acting in the capacity of a selected public service body described in any of the paragraphs of the definition of the expression in section 383, the amount of any rebate under section 386 to the person in respect of the non-refundable input tax charged in respect of the property or service for a claim period of the person shall be determined as if the person were not a selected public service body described in any other of those paragraphs.
1991, c. 67, s. 395; 1994, c. 22, s. 581; 1997, c. 85, s. 672.
395. Where a person acquires or brings into Québec property or a service primarily for consumption, use or supply in the course of activities engaged in by the person acting in the capacity of a selected public service body described in any of the paragraphs of the definition of the expression in section 383, the amount of any rebate under section 386 or 386.1 to the person in respect of the non-refundable input tax charged in respect of the property or service for a claim period of the person shall be determined as if the person were not a selected public service body described in any other of those paragraphs.
1991, c. 67, s. 395; 1994, c. 22, s. 581.
395. Where tax is payable by a person in respect of property or a service acquired or brought into Québec by the person primarily for consumption, use or supply in the course of activities engaged in by the person acting in the capacity of a selected public service body, the amount of a rebate under section 386 to the person in respect of the tax shall be determined as if the person were not a selected public service body.
1991, c. 67, s. 395.
© Gouvernement du Québec