T-0.1 - Act respecting the Québec sales tax

Full text
635.6. Where a person received before 1 August 1995 a non-taxable supply of movable property, the person returns the property to the supplier after 31 July 1995 to exchange it for other movable property and the consideration for the supply of the other property is equal to or less than the consideration for the supply of the returned property, no tax is payable under section 16 in respect of the supply of the other property.
1995, c. 63, s. 507.