I-1 - Retail Sales Tax Act

Full text
20.9.2. Where a person returns to a vendor movable property he has purchased, in return for the reimbursement of all or part of the sale price, he is entitled to the reimbursement of the tax he has paid in respect of the sale price thus reimbursed.
The vendor may reimburse the amount of the tax and deduct it from the amount to be remitted to the Minister for the month pursuant to section 14.
The preceding paragraphs do not apply in respect of property returned after the tax applicable at the time of the purchase of the property has been abolished or reduced.
1990, c. 7, s. 7.