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T-0.1 - Act respecting the Québec sales tax

Section 350.27
Disposition versions

Full text
350.27. (Repealed).
1994, c. 22, s. 556; 2009, c. 5, s. 631.
350.27. Tax that is paid or that becomes payable by a registrant in respect of a supply of a returnable container shall not be included in determining an input tax refund of the registrant unless the registrant is acquiring the container for the purpose of making a zero-rated supply of the container or a supply of the container outside Québec.
1994, c. 22, s. 556.
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