I-1 - Retail Sales Tax Act

Full text Where a person has paid the tax provided for in section 6 at the time of purchase of a book, he is entitled to compensation in an amount equal to that tax.
The vendor shall, at that time, pay to that person the amount of the compensation and he may deduct that amount from the amount he is required to remit to the Minister for the month under section 14.
A person is also entitled to compensation in an amount equal to the tax paid by him under section 7 or 8 in respect of a book.
Such compensations are deemed to be repayments for the purposes of the Act respecting the Ministère du Revenu (chapter M-31).
The book referred to in the first and third paragraphs is a printed book or its updating, identified by an International Standard Book Number (ISBN) issued in accordance with the international book numbering system, or a talking book or the carrier thereof, acquired by a person because of a visual handicap.
1990, c. 60, s. 25.